 | United States. Department of Justice - 1922 - 710 pages
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In...equitably apportioned between the lessor and lessee." mination of allowance for depletion ; and the second, contained in the last sentence alone, apportions... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...should agree exactly with the books. Depletion allowances to lessors. — The 1918 law5 provides that "in the case of leases the deductions allowed by this...equitably apportioned between the lessor and lessee." The depletion allowance to lessors is fully discussed in the text following. If the lessor is entitled... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 82 pages
...accordIng to the peculiar conditions in each case, and under rules and regulations to be prescribed by the commissioner, with the approval of the Secretary....shall be equitably apportioned between the lessor and the lessee. Mr. KEQUA. If it is possible. I should like to comment upon this, with the understanding... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 660 pages
...according to the l*-cu)lar conditions in each ease and nuder rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In...deductions allowed by this paragraph shall be equitably upporttoned between the lessor and lessee." THE T,AW AS NOW EXISTING. lu the act of September 8, 191(i... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 664 pages
...according to the peculiar conditions In each case and under rules and requisitions to be prescribed by the Commissioner with the approval of the Secretary. In the case of leases, the deduction* allowed by this paragraph shall be equitably apportioned between the lessor and lessee."... | |
 | 1919 - 344 pages
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the commissioner with the approval of the Secretary. In...equitably apportioned between the lessor and lessee. Minerals Production Stimulated. The law to encourage the production of minorais needed . for war purposes,... | |
 | George Edwin Holmes - 1919 - 1052 pages
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In...equitably apportioned between the lessor and lessee ; (11) Contributions or gifts made within the taxable year to corporations organized and operated exclusively... | |
 | National City Company, United States - 1919 - 104 pages
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In...equitably apportioned between the lessor and lessee ; 72. (11) Contributions or gifts made within the taxable year to corporations organized and operated... | |
 | United States. Internal Revenue Service - 1919 - 168 pages
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the commissioner, with the approval of the Secretary....equitably apportioned between the lessor and lessee. * * * A reasonable deduction for depletion of natural deposits and for depreciation of improvements... | |
 | George Edwin Holmes - 1919 - 1048 pages
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In...shall be equitably apportioned between the lessor and (11) Contributions or gifts made within the taxable year to corporations organized and operated exclusively... | |
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... such reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In the case of leases the deductions allowed by this paragraph shall be equitably apportioned... 
