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 - 1977
...section 611 shall be the percentage, specified in subsection (h), of the gross income from the property .> # { C \ ( kx > m ;[ z N|L~ zP Ƈ Į8 8ࣗ З O 8 z...= %t Oo O 5> ]6 \l͞' t, p+> "_ p 7. B ۼ f ( percent of the taxpayer's taxable income from the property (computed without allowance for depletion).... | |
| United States. Internal Revenue Service - 1975 - 804 էջ
...depletion shall be the percentage of the gross income from the property specified in section 613(b), excluding from such gross income an amount equal to...incurred by the taxpayer in respect of the property. Such allowances shall not exceed 50 percent of the taxpayer's taxable income from the property (computed... | |
| United States. Tax Court - 1970 - 1868 էջ
...grade limestone, and potash, 15 per centum, and (Ir) In the case of sulfur, 23 per centum, of the gross Income from the property during the taxable year,...respect of the property. Such allowance shall not exceed SO per centum of the net Income of the taxpayer (computed without allowance for depletion) from the... | |
| United States. Tax Court - 1988 - 1416 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. Tax Court - 1970 - 1228 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).... | |
| 1967 - 300 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).... | |
| 1971 - 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 (computed without allowance for depletion).... | |
| 1968 - 292 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)... | |
| 1972 - 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 (computed without allowance for depletion).... | |
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