 For the purposes of this section the expenditures for clearing ground, draining, road making, surveying, geological work, excavation, grading, and the drilling, shooting, and cleaning of wells, are considered not to be represented by physical property,...  Revenue Act of 1942: Hearings Before the Committee on Finance, United States ... - Էջ 1354United States. Congress. Senate. Committee on Finance - 1942 - 2376 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Bureau of Internal Revenue - 1933 - 452 էջ
...this article the expenditures for clearing ground, draining, road-making, surveying, geological work, excavation, grading, and the drilling, shooting and...options to capital account, the amounts so capitalized, in so far as they are represented by physical property, are returnable through depreciation. Such expenditures... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 էջ
...this article the expenditures for clearing ground, draining, road making, surveying, geological work, excavation, grading, and the drilling, shooting and...options to capital account, the amounts so capitalized, in so far as they are represented by physical property, are returnable through depreciation. Such expenditures... | |
 | United States. Internal Revenue Service - 1936 - 604 էջ
...article the 90 expenditures for clearing ground, draining, road making, surveying, geological work, excavation, grading, and the drilling, shooting, and...options to capital account, the amounts so capitalized, in so far as they are represented by physical property, are returnable through depreciation. Such expenditures... | |
 | 1940 - 1806 էջ
...this section the expenditures for clearing ground, draining, road making, surveying, geological work, excavation, grading, and the drilling, shooting, and...options to capital account, the amounts so capitalized, in so far as they are represented by physical property, are returnable through depreciation. Such expenditures... | |
 | 1941 - 1688 էջ
...this section the expenditures for clearing ground, draining, road making, surveying, geological work, excavation, grading, and the drilling, shooting, and...options to capital account, the amounts so capitalized, in so far as they are represented by physical property, are returnable through depreciation. Such expenditures... | |
 | 1939 - 1030 էջ
...draining, road making, surveying, geological work, excavation, grading, and the drilling, snooting, and cleaning of wells, are considered not to be represented...options to capital account, the amounts so capitalized, in so far as they are represented by physical property, are returnable through depreciation. Such expenditures... | |
 | United States. Internal Revenue Service - 1935 - 490 էջ
...this article the expenditures for clearing ground, draining, road-making, surveying, geological work, excavation, grading, and the drilling, shooting and...options to capital account, the amounts so capitalized, in so far as they are represented by physical property, are returnable through depreciation. Such expenditures... | |
 | United States U.S. Congress. Senate. Committee on finance - 1942 - 1090 էջ
...capitalized : (1) Items returnable through depletion: If in exercising these options, or either of them, the taxpayer charges such expenditures as fall within...account, the amounts so capitalized insofar as they are not represented by physical property are returnable through depletion. For the purposes of this section... | |
 | 2004 - 652 էջ
...this section the expenditures for clearing ground, draining, road making, surveying, geological work, excavation, grading, and the drilling, shooting, and...depletion. (2) Items returnable through depreciation: If the taxpayer charges such expenditures as fall within the option to capital account, the amounts so... | |
 | 1980 - 682 էջ
...this section the expenditures for clearing ground, draining, road making, surveying, geological work, excavation, grading, and the drilling, shooting, and...depletion. (2) Items returnable through depreciation: If the taxpayer charges such expenditures as fall within the option to capital account, the amounts so... | |
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