 | 1919 - 528 pages
...taxpayer's interest therein) on that date shall be taken in lieu of cost up to that date; provided further, That 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... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...after the date of discovery of mines, oil or gas wells discovered by the taxpayer on or after March i, 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... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 82 pages
...technical standpoint. And yet it is, after all our work, very difficult technically. Just think of it: That in the case of mines, oil and gas wells, discovered by the taxpayer and not acquired as the result of purchase of n proven tract or lease, where the fair market value... | |
 | 1919 - 344 pages
...Interest therein) on that date shall be. taken In lieu of cost up to that date : Provided further. That In the case of mines, oil and gas wells, discovered...the result of purchase of a proven tract or lease, where the fair market value of the property la materially disproportionate to the cost, the depletion... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...taxpayer's interest] therein) on that date shall be taken in lieu of cost up to that date: Provided further, That in the case of mines, oil and gas wells, discovered...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... | |
 | George Edwin Holmes - 1919 - 1048 pages
...taxpayer's interest therein) on that date shall be taken in lieu of cost up to that date: Provided further, That in the case of mines, oil and gas wells, discovered...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... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...taxpayer's interest therein) on that date shall be taken in lieu of cost up to that date: Provided further, That in the case of mines, oil and gas wells, discovered...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 - 500 pages
...market value at the date of discovery or within 30 days thereafter. LAW: section 234 (a 9). In the case of mines, oil and gas wells, discovered by the...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... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...an amount equal to the fair market value within 30 days after the date of discovery of mines, oil or gas wells discovered by the taxpayer on or after March...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... | |
 | George Edwin Holmes - 1919 - 1052 pages
...amount equal to the fair market value within thirty days after the date of discovery of mines, oil or gas wells discovered by the taxpayer on or after March...the result of purchase of a proven tract or lease, where the market value of the property is materially disproportionate to the cost ; pins in any case... | |
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That 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... 
