 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...  Internal Revenue Cumulative Bulletin - Page 479by United States. Internal Revenue Service - 1981Full view - About this book
 | United States. Supreme Court - 1940 - 894 pages
...deductions: "(1) Depletion.—In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. . .... | |
 | United States. Court of Claims - 1937 - 786 pages
...deductions : ***** (9) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...according to the peculiar conditions in each case, based Opinion of the Court upon cost including cost of development not otherwise deducted: Provided,... | |
 | 1919 - 528 pages
...depletion, the law provides, In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted; provided, That in the case of... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...allowed as deductions: .... In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...improvements, according to the peculiar conditions in eacli case, based upon cost including cost of development not otherwise deducted : Provided, That in... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 82 pages
...by the committee: t10) ln the case of mines, oll and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...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
...for obsolescence, (-i) In the case of mines, oil and gas wells, other natural deposits and timber, a reasonable allowance for depletion and for depreciation...according to the peculiar conditions in each case based upon the cost, including cost of development not otherwise deducted ; provided that in case of... | |
 | National City Company, United States - 1919 - 104 pages
...(par. 195) ', 71. (10) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted : Provided, That in the case of... | |
 | 1919 - 344 pages
...tax are as follows: — in the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...according to the peculiar conditions In each case, based upon cost Including cost of development not otherwise deducted: Provided, That In the case of... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...provisions of section 252; (10) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted: Provided, That in the case of... | |
 | Ewell D. Moore - 1919 - 44 pages
...Gas Weils, Timber, Etc. 10. In case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...according to the peculiar conditions in each case, based on cost including cost of development not otherwise deducted. In case of properties acquired... | |
| |
