 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...  Reports of the U.S. Board of Tax Appeals - Էջ 751United States. Board of Tax Appeals - 1930Ամբողջությամբ դիտվող - Այս գրքի մասին
 | 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,...according to the peculiar conditions in each case; such reasonable allowance in all cases to be made under rules and regulations to be prescribed by the... | |
 | 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, That... | |
 | 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,...including cost of development not otherwise deducted: Provided, That in the case of such properties acquired prior to March 1, 1913, the fair market value... | |
 | 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,...including cost of development not otherwise deducted; provided, That in the case of such properties acquired prior to Mar. 1, 1913, the fair market value... | |
 | 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... | |
 | New York (State). Comptroller's Office - 1919 - 24 էջ
...and (3) by authority of any foreign government. (Section 360, subdivision 3) (i) In general, in the case of mines, oil and gas wells, other natural deposits,...for depletion and for depreciation of improvements in the manner provided by law and according to rules and regulations to be established by the comptroller.... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 82 էջ
...provision. This amendment has already been agreed upon by the committee: t10) ln the case of mines, oll and gas wells, other natural deposits, and timber, a reasonable...improvements, according to the peculiar conditions of each case, based upon cost plus cost of development • l-rorided. That in the case of such properties... | |
 | 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,...including cost of development not otherwise deducted: Provided, That in the case of such properties acquired prior to March 1, litlS. the fair market value... | |
 | Henry Montefiore Powell - 1919 - 708 էջ
...property used in the trade or business, including a reasonable allowance for obsolescence. 9. In the case of mines, oil and gas wells, other natural deposits...including cost of development not otherwise deducted; provided, that in the case of such properties acquired prior to January first, nineteen hundred and... | |
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