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" 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 1354
United States. Congress. Senate. Committee on Finance - 1942 - 2376 էջ
Ամբողջությամբ դիտվող - Այս գրքի մասին

Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Code of Federal Regulations of the United States of America Having ...

1939
...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Treasury Decisions Under Internal Revenue Laws of the United States, Հատոր 32

United States. Internal Revenue Service - 1935
...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Revenue Act of 1942. Hearings ... on H.R. 7378

United States U.S. Congress. Senate. Committee on finance - 1942
...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Code of Federal Regulations: Containing a Codification of Documents of ...

1994
...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Code of Federal Regulations: Containing a Codification of Documents of ...

1980
...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Code of Federal Regulations of the United States of America

2004
...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Code of Federal Regulations: Containing a Codification of Documents of ...

1954
...expenditures for clearing ground, draining, road making, surveying, geological work, excavation, gradlug, and the drilling, shooting, and cleaning of wells,...depletion. (2) Items returnable through depreciation: If the taxpayer charges such expenditures as fall within the option to capItal account, the amounts so...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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