 | United States. Internal Revenue Service - 1981 - 808 էջ
...other natural deposits, and timber, there shall be allowed as a deduction in computing taxable income a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under regulations prescribed by the Secretary or his delegate. ..." income from the property." §613(a),... | |
 | United States. Tax Court - 1964 - 992 էջ
...other natural deposits, and timber, there ehall be allowed as a deduction In computing taxable Income a reasonable allowance for depletion and for depreciation...reasonable allowance In all cases to be made under regulations prescribed by the Secretary or his delegate. • • » O £ bonus received for the execution... | |
 | United States. Tax Court - 1959 - 1470 էջ
...GROSS INCOME. In computing net Income there shall be allowed as deductions : • •••••• (m) DEPLETION. — In the case of mines, oil and gas...and for depreciation of Improvements, accordIng to tbe peculiar conditions In each case ; sucb reasonable allowance In all cases to be made under rules... | |
 | United States. Tax Court - 1956 - 1170 էջ
...Code of 1939 in effect for the taxable vears here involved. 1 SEC. 23. DEDUCTIONS FROM GROSS INCOME. (m) DEPLETION. — In the case of mines, oil and gas...for depletion and for depreciation of improvements, accordins to the peculiar conditions in each case; such reasonable allowance in all cases to be made... | |
 | United States. Internal Revenue Service - 1975 - 92 էջ
...other natural deposits, and timber, there shall be allowed as a deduction in computing taxable income a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under regulations prescribed by the Secretary or his delegate. For purposes of this part, the term "mines"... | |
 | 1967 - 300 էջ
...other natural deposits, and timber, there shall be allowed as a deduction in computing taxable income a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under regulations prescribed by the Secretary or his delegate. For purposes of this part, the term "mines"... | |
 | 1971 - 332 էջ
...other natural deposits, and timber, there shall be allowed as a deduction in computing taxable Income a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under regulations prescribed by the Secretary or his delegate. For purposes of this part, the term "mines"... | |
 | 1968 - 292 էջ
...other natural deposits, and timber, there shall be allowed as a deduction In computing taxable income a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under regulations prescribed by the Secretary or his delegate. For purposes of this part, the term "mines"... | |
 | 1972 - 332 էջ
...other natural deposits, and timber, there shall be allowed as a deduction in computing taxable income a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under regulations prescribed by the Secretary or his delegate. For purposes of this part, the term "mines"... | |
 | 1982 - 84 էջ
...other natural deposits, and timber, there shall be allowed as a deduction in computing taxable income a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under regulations prescribed by the Secretary. For purposes of this part, the term "mines" includes deposits... | |
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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... 
