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" The allowance for depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property during the... "
Federal Income, Estate and Gift Tax Laws, Correlated - Page 268
by United States, Walter Elbert Barton - 1944 - 1242 pages
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United States Reports: Cases Adjudged in the Supreme Court, Volume 308

United States. Supreme Court - 1940
...'That section provided: "In the case of oil and gas wells the allowance for depletion shall be 27 J /2 per centum of the gross income from the property during...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...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 pages
...SULPHUB.—The allowance for depletion shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur...income of the taxpayer (computed without allowance for depiction) from the property, except that in no case shall the depletion allowance for the taxable...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
...depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur...without allowance for depletion) from the property. A taxpayer making his first return under this title in respect of a property shall state whether he...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 293

United States. Supreme Court - 1935
...the section to read : 13 " In the case of oil and gas wells the allowance for depletion shall be 27Yz per centum of the gross income from the property during...incurred by the taxpayer in respect of the property. . . ." The petitioner says that the amendment was merely clarifying in purpose and declaratory of the...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
...depletion under section 23 (m) shah1 be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur...without allowance for depletion) from the property. A taxpayer making his first return under this title in respect of a property shall state whether he...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the ease of sulphur mines or deposits, 23 per centum, of the...without allowance for depletion) from the property. A taxpayer making . his first return under this title in respect of a property shall state whether...
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United States Statutes at Large

United States Department of State - 1939
...allowance under section 23 (m) be less than it would be if computed without reference to this paragraph. 23 per centum, of the gross income from the property...without allowance for depletion) from the property. A taxpayer making his first return under this chapter in respect of a property shall state whether...
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United States Statutes at Large

United States. Department of State - 1939
...— In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27^ per centum of the gross income from the property during...without allowance for depletion) from the property, except that in no case shall the depletion allowance under section 23 (m) be less than it would be...
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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 336 pages
...depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur...without allowance for depletion) from the property. A taxpayer making his first return under this title in respect of a property shall state whether he...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - 1938 - 628 pages
...depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur...without allowance for depletion) from the property. A taxpayer making his first return under this chapter in respect of a property shall state whether...
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