 | 1961 - 802 lapas
...in this title— (b) the term "survey of extraction opportunities" means any survey directed (i) to ascertaining the existence, location, extent, or quality of any deposit of ore, oil, gas, or other mineral, or (ii) to determining the feasibility of undertaking operations for the... | |
 | United States. Congress. Senate. Committee on Finance - 1968 - 732 lapas
...for future taxable years. Since Senator Gruening's amendment refers only to exploration expenditures paid or incurred before the beginning of the development stage of the mine, the question might be raised as to the deduction of such expenditures made after the beginning of the... | |
 | United States. Congress. Economic Joint Committee - 1964 - 776 lapas
...the investment to the host country's economy. Surveys of extraction opportunities — including those ascertaining the existence, location, extent or quality of any deposit of ore, oil, gas, or other mineral, and those determining the feasibility of mining or other extraction of... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1964 - 1448 lapas
...citizens ; and (b) the term "survey of extraction opportunities'" means any survey directed (i) to ascertaining the existence, location, extent, or quality of any deposit of ore, oil, gas or other mineral, or (ii) to determining the feasibility of undertaking operations for the... | |
 | United States. Congress. Joint Economic Committee - 1964 - 512 lapas
...the investment to the host country's economy. Surveys of extraction opportunities — including those ascertaining the existence, location, extent or quality of any deposit of ore, oil, gas, or other mineral, and those determining the feasibility of mining or other extraction of... | |
 | United States. Congress. House. Foreign Affairs Committee - 1967 - 78 lapas
...States citizens; and (b) the term "survey of extraction opportunities" means any survey directed (i) to ascertaining the existence, location, extent, or quality of any deposit of ore, oil, gas or other mineral, or (ii) to determining the feasibility of undertaking operations for the... | |
 | United States. Congress House - 1968 - 76 lapas
...States citizens; and (b) the term "survey of extraction opportunities" means any survey directed (i) to ascertaining the existence, location, extent, or quality of any deposit of ore, oil, gas or other mineral, or (ii) to determining the feasibility of undertaking operations for the... | |
 | United States. Tax Court - 1971 - 1476 lapas
...EXPENDITURES. (a) IN GENERAL.—In the case of expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location,...of such expenditures as does not exceed $100,000. This section shall apply only with respect to the amount of such expenditures which, but for this section,... | |
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In no case shall this section apply with respect to amounts paid or incurred for the purpose of ascertaining the existence, location, extent, or quality of any deposit of oil or gas. 
