 ... allowance for such property for such year shall be computed without reference to percentage depletion. The method, determined as above, of computing the depletion allowance shall be applied in the case of the property for all taxable years in which...  Revenue Act of 1942. Hearings ... on H.R. 7378 - Էջ 496United States. U.S. Congress. Senate. Committee on finance - 1942Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 էջ
...of the property for all taxable years in which it is in the hands of such taxpayer, or of any other person if the basis of the property (for determining...directly or through one or more substituted bases, as denned in that section. ART. 114-1. Basis for allowance of depreciation and depletion. — The basis... | |
 | United States. Internal Revenue Service - 1936 - 604 էջ
...of the property for all taxable years in which it is in the hands of such taxpayer, or of any other person if the basis of the property (for determining...substituted bases, as defined in that section. The right of election specified in this paragraph is subject to the qualification that section 114 (b)... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 էջ
...of the property for all taxable years in which it is in the hands of such taxpayer, or of any other person if the basis of the property (for determining...determined by reference . to the basis in the hands of such taxpa}rer, either directly or through one or more substituted bases, as defined in that section. The... | |
 | 1940 - 1806 էջ
...of the property for all taxable years In which it Is in the hands of such taxpayer, or of any other person If the basis of the property (for determining...directly or through one or more substituted bases, as denned in that section. The above right of election shall be subject to the qualification that this... | |
 | 1941 - 1688 էջ
...of the property for all taxable years In which It is In the hands of such taxpayer, or of any other person If the basis of the property (for determining gain) in his hands is. under section ] in, determined by reference to the basis In the hands of such taxpayer, either directly or through... | |
 | 1939 - 1030 էջ
...of the property for all taxable years in which it is in the hands of such taxpayer, or of any other person if the basis of the property (for determining gain) in his bands is, under section 113, determined by reference to the basis in the hands of such taxpayer, either... | |
 | United States. Supreme Court - 1941 - 844 էջ
...of the property for all taxable years in which it is in the hands of such taxpayer, or of any other person if the basis of the property (for determining...more substituted bases, as defined in that section." Opinion of the Court. 311 U. 8. of § 114 (b) (4). By § 53 (a) (1) of the 1934 Act, the return was... | |
 | United States. Board of Tax Appeals - 1941 - 1630 էջ
...of the property for all taxable years in which It is in the hands of such taxpayer, or of any other person If the basis of the property (for determining...directly or through one or more substituted bases, as denned In that section. not timely and did not entitle the taxpayer to percentage depletion. The opinion... | |
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