 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. Internal Revenue Service - 1968 - 938 էջ
...section 611 shall be the percentage, specified in snbsecUon (b), of the gross Income from the property excluding from such gross income an amount equal to...of the property. Such allowance shall not exceed 50 percent of the taxpayer's taxable income from the property < computed without allowance for depletion).... | |
 | United States. Internal Revenue Service - 1956 - 1348 էջ
...and gas wells th allowance for depletion under section 23 (ml shall be 27% per centum of the gross Income from the property during the taxable year,...respect of the property. Such allowance shall not exceed 80 per centum of the net Income of the taxpayer (eomSuted without allowance for depletion) from the... | |
 | United States. Tax Court - 1956 - 1232 էջ
...centum • • * of the gross Income from the property during the taxable year, excluding from snch gross Income an amount equal to any rents or royalties...respect of the property. Such allowance shall not exceed BO per centum of the net Income of the taxpayer (computed without allowance for depletion) from the... | |
 | United States. Tax Court - 1958 - 1382 էջ
...of coal * • • 10 per centum. • •••••• of the grog! Income from the property dnrlng the taxable year, excluding from such gross Income...allowance for depletion) from the property, except that In no case shall the depletion allowance under section 23 (m) be less than tt would be If computed... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1174 էջ
...section 611 shall be the percentage, specified in subsection (b), of the gross income from the property excluding from such gross income an amount equal to...of the property. Such allowance shall not exceed 50 percent of the taxpayer's taxable income from the property (computed without allowance for depletion).... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1176 էջ
...section 611 shall bt» the percentage, specified in subsection (b), of the gross Income from the property excluding from such gross income an amount equal to...respect of the property. Such allowance shall not exceed 30 percent of the taxpayer's taxable income from the property (computed without allowance for depletion).... | |
 | United States. Tax Court - 1959 - 1372 էջ
...and gas wells the allowance for depletion under section 23 (m) shall be 27 Vi per centum of the grow 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. Internal Revenue Service - 1959 - 1390 էջ
...section Oil shall be the percentage, specified in subsection (b), of the gross income from the property, the calendar year. Unless such a disclosure is made the record owner percent of the taxpayer's taxable income from the property (computed without allowance for depletion).... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 332 էջ
...section 611 shall be the percentage, specified in subsection (b), of the gross income from the property excluding from such gross income an amount equal to...of the property. Such allowance shall not exceed 50 percent of the taxpayer's taxable income from the property .J (computed without allowance for depletion).... | |
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