 | United States. Supreme Court - 1940 - Страниц: 894
...rents or royalties paid or incurred by the taxpayer in respect of the property. Such allowance shall not exceed 50 per centum of the net income of the taxpayer (computed without allowance for deple-' tion) from the property, except that in no case shall the depletion allowance be less than... | |
 | United States. Department of Justice - 1922 - Страниц: 710
...in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease, where the fair market value of the property is materially disproportionate to the cost, the depletion... | |
 | 1919 - Страниц: 528
...in the case of mines, oil and gas wells, discovered by the taxpayer, on or after Mar. 1, 1913, and not acquired as the result of purchase of a proven tract or lease, where the fair market value of the property is materially disproportionate to the cost, the depletion... | |
 | Robert Hiester Montgomery - 1920 - Страниц: 1304
...to which cept in the case of mines and oil wells discovered by the taxpayer in which case the value of the property at the date of discovery or within thirty days thereafter is the basis prescribed by law.3 For a full discussion of the topic of depletion as an allowable deduction,... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - Страниц: 82
...And proriitrd further. That in the case of mines, oil and das wells, discovered by the taxpayer and not acquired as the result of purchase of a proven tract or lease, where the fair market value of the property, as determined in the manner hereafter provided, is materially... | |
 | New York (N.Y.). Tax Commission - 1919 - Страниц: 106
...hundred and nineteen, and not acquired as the result of a purchase of a proven tract or lease, where the fair market value of the property is materially disproportionate to the cost, the depletion allowance shall be based upon the fair market value of the property at the date of the discovery or within thirty... | |
 | Guaranty Trust Company of New York - 1919 - Страниц: 664
...in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease, where the fair market value of the property is materially disproportionate to the cost, the depletion... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - Страниц: 640
...of discovery of mines, oil or gas wells discovered by the taxpayer ton or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease, where the fair market value of the property -is materially disproportionate to the cost; plus in any... | |
 | National City Company, United States - 1919 - Страниц: 104
...in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease, where the fair market value of the property is materially disproportionate to the cost, the depletion... | |
 | 1919 - Страниц: 500
...In the case of mines, oil and gas wells, discovered by the taxpayer on or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease, where the fair market value 364 of the property is materially disproportionate to the cost, the depletion... | |
| |
February 28, 1913, the basis for depletion shall be the fair market value of the property at the date of discovery or within thirty days thereafter, if such mines were not acquired as the result of purchase of a proven tract or lease, and if the fair... 
