 | 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...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted; provided, that in the case of... | |
 | Harris, Forbes & co., New York - 1919 - 164 էջ
...credited or refunded to the taxpayer in accordance with the provisions of section 252. (10) In the case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted: Provided, That in the case of... | |
 | Guaranty Trust Company of New York - 1919 - 664 էջ
...be credited or refunded to the taxpayer hi accordance with the provisions of section 252; (9) In the case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted: Provided, That in the case of... | |
 | National City Company, United States - 1919 - 104 էջ
...refunded to the taxpayer in accordance with the provisions of Section 252 (par. 195) ', 71. (10) In the case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted : Provided, That in the case of... | |
 | United States. Internal Revenue Service - 1919 - 168 էջ
...section 214 (a), states: That in computing net income there shall be allowed as deductions : (10) In the case of mines, oil and gas wells, other natural deposits,...improvements, according to the peculiar conditions of each case, based upon cost, including cost of development not otherwise deducted : Provided, That... | |
 | 1920 - 188 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...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted ; provided, that in the case of... | |
 | Harris, Forbes & Co., New York - 1920 - 110 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...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted; provided, that in the case of... | |
 | Irving National Bank, New York - 1920 - 150 էջ
...credited or refunded to the taxpayer in accordance with the provisions of section 252. (10) In the case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted: Provided. That in the case of... | |
 | 1920 - 36 էջ
...allowed was Incorrect, the taxes Imposed for the year or years affected shall be redetermined; 10. In the case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted: Provided, That in the case of... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 էջ
...DEPLETION. [SEC. 214. (a) That in computing net income there shall be allowed as deductions : ] (10) In the case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted : Provided, That in the case of... | |
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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... 
