 | United States. Bureau of Internal Revenue - 1921 - Страниц: 772
...addition* in cage of mine*. — (a) All expenditures for development, rent, and royalty in excess of receipts from minerals sold shall be charged to capital...depletion, while the mine is in the development stage. Thereafter any development which adds value to the mineral deposit beyond the current year shall be... | |
 | 1921 - Страниц: 498
...capital additions in case of mines.—(a) All expenditures for development, rent and royalty in excess of receipts from minerals sold shall be charged to capital...depletion, while the mine is in the development stage. Thereafter any development which adds value to the mineral deposit beyond the current year shall be... | |
 | Thomas Sewall Adams - 1921 - Страниц: 452
...Capital Additions in Case of Mines." (a) All expenditures for development, rent and royalty in excess of receipts from minerals sold, shall be charged to capital...depletion, while the mine is in the development stage. Thereafter any development which adds value to the mineral deposit beyond the current year shall be... | |
 | United States. Internal Revenue Service - 1921 - Страниц: 348
...additions in case of mines. — (a) All expenditures for development, rent, and royalty in excess of receipts from minerals sold, shall be charged to capital...depletion, while the mine is in the development stage. Thereafter any development which adds value to the mineral deposit beyond the current year shall be... | |
 | United States. Bureau of Internal Revenue - 1921 - Страниц: 778
...All expenditures for development, rent, and royalty in excess of. receipts from minerals sold sball be charged to capital account recoverable through...depletion, while the mine is in the development stage. Thereafter any development which adds value to the mineral deposit beyond the current year shall be... | |
 | American Institute of Mining, Metallurgical, and Petroleum Engineers - 1922 - Страниц: 910
...the present regulations is provided: All expenditures for development, rent, and royalty in excess of receipts from minerals sold, shall be charged to capital...depletion, while the mine is in the development stage. Thereafter any development which adds value to the mineral deposit beyond the current year shall be... | |
 | William Blose Reed - 1922 - Страниц: 242
...Additions In Case of Mines. — (a) All expenditures for development, rent and royalty in excess of receipts from minerals sold, shall be charged to capital...depletion, while the mine is in the development stage. Thereafter any development which adds value to the mineral deposit beyond the current year shall be... | |
 | United States. Internal Revenue Service - 1924 - Страниц: 396
...evidence of the fairness of this value. ART. 224. Allowable capital additions in case of mines. — (a,) All expenditures in excess of net receipts from minerals...depletion while the mine is in the development stage. When the major portion of the mineral production is obtained from workings other than those opened... | |
 | United States. Board of Tax Appeals - 1926 - Страниц: 1508
...additions in cuxe of mine*. — (a) All expenditures for, development, rent, and royalty in excess of receipts from minerals sold shall be charged to capital account recoverable through depletion, while tlie mine is in the development stage. Thereafter any development which adds value to the mineral deposit... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - Страниц: 1034
...HO. which article reads as follows: "Art. 222. Allowable cnpiiril additions in note of whir*. — (a) All expenditures in excess of net receipts from minerals...depletion while the mine is in the development stage. The mine will be considered to have passed from a development to a producing status when the major... | |
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All expenditures in excess of net receipts from minerals sold shall be charged to capital account recoverable through depletion while the mine is in the development stage. The mine will be considered to have passed from a development to a producing status... 
