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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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Investigation of Bureau of Internal Revenue: Hearings Before the ..., 11. sējums

United States. Congress. Senate. Select Committee on Investigation of the Bureau of Internal Revenue - 1925
...shall be the basis for determining the amount of such loss sustained. Section 5 (a) — 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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American Federal Tax Reports, 5. sējums

1927 - 1150 lapas
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Investigation of Bureau of Internal ..., 1-3. sējumi;8-10. sējumi;35. sējums

United States. Congress. Senate. Select Committee on Investigation of the Bureau of Internal Revenue - 1924 - 4176 lapas
...provides 'hat — computing the income in the case of oil ami gas wells a reasonable allowance - the actual reduction in flow and production, to be ascertained not by the rush '• v l>ut by the settled production, or regular How; if in the case of mines, a r'.i-«>rable...
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United States Reports: Cases Adjudged in the Supreme Court at ..., 267. sējums

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1925
...exhaustion, wear and tear of property 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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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 lapas
...follows: "Ninth. Contributions or gifts actually made within the year to SEC. 5. (a) Eighth, (a) In the case of oil and gas wells a reasonable allowance for actual reduction in flow and produc- 1 tion to be ascertained not by the j flush flow, but by the settled production or regular...
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Treasury Decisions Under Internal Revenue Laws of the United States, 27. sējums

United States. Internal Revenue Service - 1926
...employment in the business or trade; (a) in the case of oil and gas wells a reasonable allowance (or actual reduction in flow and production to be ascertained not by the flush flow, but by the settled profaction or regular flow; (b) in the case of mines a reasonable allowance for depletion thereof not...
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United States Supreme Court Reports, 69. sējums

United States. Supreme Court - 1926 - 1158 lapas
...and tear of property arising out of its use or employment in the business or trade: (a) in the ease of oil and gas wells a reasonable allowance for actual reduction in (low and production to he ascertained not hy the flush flow, but liv the settled production or regular...
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Cases Argued and Decided in the Supreme Court of the United ..., 269-271. sējumi

United States. Supreme Court - 1927 - 1532 lapas
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United States Supreme Court Reports, 70. sējums

United States. Supreme Court - 1927 - 1142 lapas
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