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" ... a reasonable allowance for actual reduction in flow and production to be ascertained not by the flush flow, but by the settled production or regular flow; (b) in the case of mines a reasonable allowance for depletion thereof not to exceed the market... "
Revenue Bill: Hearings Before the Committee on Ways and Means, House of ... - 24. lappuse
autors: United States. Congress. House. Committee on Ways and Means - 1918 - 2115 lapas
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The Federal Reporter

1935 - 1166 lapas
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University of Illinois Studies in the Social Sciences, 5. sējums

1916 - 834 lapas
...exhaustion, wear and tear of property arising out of its use of employment in the business or trade; (a) in the case of oil and gas wells a reasonable allowance...flow, but by the settled production or regular flow; (b) in the case of mines a reasonable allowance for depletion 28Ibid., Art. 144. "Ibid., Art. 145....
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 lapas
...property within the United States arising out of its use or employment in the business or trade; (a) in the case of oil and gas wells a reasonable allowance for actual reduction in [76] flow and production to be ascertained not by the flush flow, but by the settled production or...
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War Tax: A Synopsis of the War Tax with Accurate Tables and Concrete ...

Chester William Le Noir - 1917 - 20 lapas
...wear and tear of property arising out of its use or employment in the business or trade; 8. («) In the case of oil and gas wells a reasonable allowance...but by the settled production or regular flow; (i) in case of m1nes a reasonable allowance for depletion thereof not to exceed the market value in the...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 lapas
...property within the United States arising out of its use or employment in the business or trade; (a) in the case of oil and gas wells a reasonable allowance...flow, but by the settled production or regular flow; (b) in the case of mines a reasonable allowance for depletion thereof not to exceed the market value...
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Income Tax Law, Analysis and Comment

Harris, Forbes & Co., New York - 1917 - 170 lapas
...and tear of property arising out of its use or employment in the business or trade; Eighth, (a) In the case of oil and gas wells a reasonable allowance...flow, but by the settled production or regular flow; (b) in the case of mines a reasonable allowance for depletion thereof not to exceed the market value...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 180 lapas
...the d<*reototl°" United States arising out of its use or employment in the business or trade; (a) in the case of oil and gas wells a reasonable allowance...flow, but by the settled production or regular flow; (6) in the case of mines a reasonable allowance for depletion thereof not to exceed the market value...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 lapas
...[section 5, Eighth (a), individuals, and section 12 (a), Second, corporations] was as follows: "(a) In the case of oil and gas wells a reasonable allowance...flow, but by the settled production or regular flow; (b) in the case of mines a reasonable allowance for depletion thereof not to exceed the market value...
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The War Revenue Act of 1917 Including the War Income Tax and the War Excess ...

Equitable Trust Company of New York - 1917 - 174 lapas
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 lapas
...1, 1913, the fair market value as of that date, no further allowance for depletion shall be made. In the case of oil and gas wells a reasonable allowance...flow, but by the settled production or regular flow. As in the case of mines, when the allowance authorized for depletion shall equal the capital originally...
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