 | Harris, Forbes & Co., New York - 1920 - 110 էջ
...trade or business, including a reasonable allowance for obsolescence. 9. In the case of mines, oil and gas wells, other natural deposits and timber, a reasonable...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted; provided, that in the case of such... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 էջ
...in computing net income there shall be allowed as deductions : ] (10) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted : Provided, That in the case of such... | |
 | Irving National Bank, New York - 1920 - 150 էջ
...to the taxpayer in accordance with the provisions of section 252. (10) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted: Provided. That in the case of such... | |
 | George Edwin Holmes - 1920 - 1186 էջ
...to the taxpayer in accordance with the provisions of section 252; (9) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable...improvements, according to the peculiar conditions in each ease, based upon cost including cost of development not otherwise deducted: Provided, That in the case... | |
 | United States - 1920 - 1054 էջ
...to the taxpayer in accordance with the provisions of section 252 ; (9) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable...improvements, according to the peculiar conditions in cacli case, based upon cost including cost of development not otherwise deducted : Provided, That in... | |
 | United States - 1920 - 1064 էջ
...provisions of section 252 ; (9) In the case of mines, oil and gas wells, other natural et^inea' timbCT. deposits, and timber, a reasonable allowance for depletion...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted : Provided , That in the case of such... | |
 | United States - 1920 - 1052 էջ
...provisions of section 252 ; (9) In the case of mines, oil and gas wells, other natural e^tinea- timber. the distilled spirits so commandeered; and if the compensation so determined be Lot satisfactory upon cost including cost of development not otherwise deducted : Provided, That in the case of such... | |
 | New York (State) - 1921 - 1090 էջ
...trade or business, including a reasonable allowance for obsolescence. 9. In the case of mines, oil and gas wells, other natural deposits and timber, a reasonable...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted; provided, that in the case of such... | |
 | 1921 - 542 էջ
...relating to depletion as contained in the Senate Bill is as follows : (10) "In the case of mines, oil and gas wells, other natural deposits and timber, a reasonable...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted: Provided, That in the case of such... | |
 | United States. Congress. Senate. Committee on Manufactures - 1921 - 1278 էջ
...in computing net income there shall be allowed as deductions:] "(10) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable...according to the peculiar conditions in each case, based upon cost, including cost of development not otherwise deducted : ]'rot>ided. That in the fuse of such... | |
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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... 
