 In the case of mines, oil and gas wells, other natural deposits, and timber, there shall be allowed as a deduction In computing taxable Income a reasonable allowance for depletion and for depreciation of Improvements, according to the peculiar conditions...  United States Code - Էջ 5187United States - 1965Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Supreme Court - 1940 - 894 էջ
...deductions: "(1) Depletion.—In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. . .... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...allowed as deductions:] (9) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...for obsolescence; (9) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In... | |
 | John F. Sherwood - 1925 - 206 էջ
...for obsolescence; (9) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...1918. SEC. 234. (a) (8) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In the... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...for obsolescence; (9) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...of the Secretary: (9) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...Secretary. (1) Depletion. — In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In... | |
 | United States - 1928 - 1164 էջ
...and depreciation. (8) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the commissioner with the approval of the Secretary. In the... | |
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