 | United States. Supreme Court - 1940 - 894 pages
...income there shall be allowed as deductions: "(1) Depletion.—In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance...according to the peculiar conditions in each case; such reasonable allowance in all cases to be made under rules and regulations to be prescribed by the... | |
 | United States. Court of Claims - 1937 - 786 pages
...section 230 there shall be allowed as deductions : ***** (9) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance...according to the peculiar conditions in each case, based Opinion of the Court upon cost including cost of development not otherwise deducted: Provided, That... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...computing net income there shall be allowed as deductions: .... In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance...improvements, according to the peculiar conditions in eacli case, based upon cost including cost of development not otherwise deducted : Provided, That in... | |
 | New York (State). Comptroller's Office - 1919 - 24 pages
...foreign government. (Section 360, subdivision 3) (i) In general, in the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance...for depletion and for depreciation of improvements in the manner provided by law and according to rules and regulations to be established by the comptroller.... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 82 pages
...amendment has already been agreed upon by the committee: t10) ln the case of mines, oll and gas wells, other natural deposits, and timber, a reasonable allowance...improvements, according to the peculiar conditions of each case, based upon cost plus cost of development • l-rorided. That in the case of such properties... | |
 | Alabama - 1919 - 1476 pages
...business, including a reasonable allowance for obsolescence. (8) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance...to the peculiar conditions in each case, based upon the cost, including cost of development not otherwise deducted; provided that in the case of such properties... | |
 | Ewell D. Moore - 1919 - 44 pages
...Depletion Allowance on Mines, Oil, and Gas Weils, Timber, Etc. 10. In case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance...according to the peculiar conditions in each case, based on cost including cost of development not otherwise deducted. In case of properties acquired prior... | |
 | United States. Internal Revenue Service - 1919 - 168 pages
...computing net income there shall be allowed as deductions : (10) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance...improvements, according to the peculiar conditions of each case, based upon cost, including cost of development not otherwise deducted : Provided, That... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...the provisions of section 25 (9) In the case of mines, oil and gas wells, other natural deposits! an^ timber, a reasonable allowance for depletion and for...improvements, according to the peculiar conditions in each caseJ based upon cost including cost of development not otherwise deducted a Provided, That in the... | |
| |
In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case... 
