 The allowance for depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property during the...  Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ... - Էջ 196United States, Walter Elbert Barton - 1953 - 640 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 էջ
...metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property during the taxable year,...without allowance for depletion) from the property. A taxpayer making his first return under this chapter in respect of a property shall state whether... | |
 | United States. Board of Tax Appeals - 1939 - 1380 էջ
...and gas wells the allowance for depletion under section 23 (m) shall be 27% per centum of the gross income from the property during the taxable year,...allowance for depletion) from the property, except that In no case shall the depletion allowance under section 23 (in) be less than it would be If computed... | |
 | 1940 - 1806 էջ
...metal mines, 15 per centum, and, In the case of sulphur mines or deposits, 23 per centum, of the gross paid into the treasury of the Virgin Islands. A taxpayer making his first return under this title In respect of a property shall state whether he... | |
 | 1941 - 1688 էջ
...metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross Income from the property during the taxable year,...without allowance for depletion) from the property. A taxpayer making his first return under this chapter in respect of a property shall state whether... | |
 | 1939 - 1030 էջ
...metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property during the taxable year,...without allowance for depletion) from the property. A taxpayer making his first return under this title in respect of a property shall state whether he... | |
 | 1939 - 1522 էջ
...deposits, 15 per centum, and in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property during the taxable year,...Incurred by the taxpayer In respect of the property. (b) Discovery value. Section 114 (b) (2) (relating to discovery value) is amended by Inserting after... | |
 | United States - 1953 - 1744 էջ
...and gas wells the allowance for depletion under section 23 (m) shall be 27 Va per centum of the gross income from the property during the taxable year,...allowance for depletion) from the property, except that in no case shall the depletion allowance under section 23 (m) be less than it would be if computed... | |
 | United States. Supreme Court - 1941 - 844 էջ
...metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property during the taxable year,...(computed without allowance for depletion) from the 55 Opinion of the Court. Act of 1934 (48 Stat. 680) allowing percentage depletion. But petitioner did... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1941 - 854 էջ
...metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property during the taxable year,...(computed without allowance for depletion) from the 55 Opinion of the Court. Act of 1934 (48 Stat. 680) allowing percentage depletion. But petitioner did... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1941 - 840 էջ
...metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property during the taxable year,...(computed without allowance for depletion) from the 55 Opinion of the Court. Act of 1934 (48 Stat. 680) allowing percentage depletion. But petitioner did... | |
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