 ... such disposal, by the owner thereof under any form or type of contract by virtue of which such owner retains an economic Interest In such timber, the difference between the amount realized from the disposal of such timber and the adjusted depletion...  Internal Revenue Cumulative Bulletin - Page 481by United States. Internal Revenue Service - 1981Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1952
...the difference between the amount received for such timber and the adjusted depletion basis thereof shall be considered as though it were a gain or loss, as the case may be, upon the sale of such timber. This provision was added to the Internal Revenue Code by Section 127... | |
 | United States - 1939
...between the amount realized from the disposal of such timber and the adjusted depletion basis thereof, shall be considered as though it were a gain or loss, as the case may be, on the sale of such timber. In determining the gross income, the ad]usted gross income, or the taxable income of the lessee,... | |
 | 1939
...the difference between the amount received for such timber and the adjusted depletion basis thereof ed to read as follows: (d) Application for relief under upon the sale of such timber. (b) Technical amendment. Section 117 (J) (1) (relating to gains and losses... | |
 | United States - 1953
...difference between the amount received for such timber or coal and the adjusted depletion basis thereof in section 275 the time within which upon the sale of such timber or coal. Such owner shall not be entitled to the allowance for percentage... | |
 | United States. Tax Court - 1967
...the amount realized from the disposal of such coal and the adjusted depletion basi's thereof * * * shall be considered as though it were a gain or loss, as the case may be, on the sale of such coal. Such owner shall not be entitled to the allowance for percentage depletion provided In section 613... | |
 | United States. Congress. House. Committee on Ways and Means - 1943 - 1605 pages
...the difference between the amount received for such timber and the adjusted depletion basis thereof shall be considered as though it were a gain or loss, as the case may be, upon the sale of such timber as property used in the trade or business of the owner, and the resulting... | |
 | United States. Congress. House. Select Committee on Small Business - 1944 - 37 pages
...the difference between the amount received for such timber and the adjusted depletion basis thereof shall be considered as though it were a gain or loss, as the case may be, upon the sale of such timber as property used in the trade or business of the owner, and the resulting... | |
 | 1944
...the difference between the amount received for such timber and the adjusted depletion basis thereof shall be considered as though it were a gain or loss, as the case may be. upon the sale of such timber." (b) TECHNICAL AMENDMENT. — Section 117 (j) (1) (relating to gains... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 pages
...the difference between the amount received for such timber and the adjusted depletion basis thereof Shall be considered as though it were a gain or loss, as the oase may be, upon the sale of such timber. SEC. 118. LOSS FROM WASH SALES OF STOCK OR SECURITIES. (a)... | |
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