 | United States. Supreme Court - 1940 - 894 էջ
...1932 provided: "In computing net income there shall be allowed as deductions: "(1) Depletion.—In the case of mines, oil and gas wells, other natural deposits,...regulations to be prescribed by the Commissioner, with the approval of the Secretary. . . ." 'Treasury Regulations 77, Art. 221 (h) provided: '"Net income of... | |
 | United States. Court of Claims - 1937 - 786 էջ
...corporation subject to the tax imposed by section 230 there shall be allowed as deductions : ***** (9) In the case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based Opinion of the Court upon cost including cost of development not otherwise deducted: Provided,... | |
 | United States. Department of Justice - 1922 - 710 էջ
...corporation subject to the tax imposed by section 230 there shall be allowed as deductions : "(9) In the case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted: Provided, That in the case of... | |
 | 1919 - 528 էջ
...a reasonable allowance for obsolescence," while with respect to depletion, the law provides, In the case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted; provided, That in the case of... | |
 | Robert Hiester Montgomery - 1920 - 1304 էջ
...(a-9) [Corporations]. That in computing net income there shall be allowed as deductions: .... In the case of mines, oil and gas wells, other natural deposits,...improvements, according to the peculiar conditions in eacli case, based upon cost including cost of development not otherwise deducted : Provided, That in... | |
 | Ewell D. Moore - 1919 - 44 էջ
...credited or refunded. Increased Depletion Allowance on Mines, Oil, and Gas Weils, Timber, Etc. 10. In case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based on cost including cost of development not otherwise deducted. In case of properties acquired... | |
 | Alabama - 1919 - 1476 էջ
...property used in the trade or business, including a reasonable allowance for obsolescence, (-i) In the case of mines, oil and gas wells, other natural deposits...according to the peculiar conditions in each case based upon the cost, including cost of development not otherwise deducted ; provided that in case of... | |
 | 1919 - 344 էջ
...such sale shall not exceed 20 per centum of the selling price of «ueh property or interest. In thii case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted: Provided, That in the case of... | |
 | George Edwin Holmes - 1919 - 1052 էջ
...credited or refunded to the taxpayer in accordance with the provisions of section 252 ; (10) In the case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted: Provided, That in the case of... | |
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In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case... 
