 | United States - 1953 - 1744 pages
...with respect to which a deduction for amortization is allowable under section 23 (t) ; (3) Property t, such possibility shall be valued as if it were a possibility that such 23 (m) but not allowable under section 114 (b) (2), (3), or (4); (4) Stock and securities of corporations... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...with respect to which a deduction for amortization is allowable under section 23 (t) ; (3) Property with respect to which a deduction for depletion is allowable under section 23 (m) but not allowable under section 114 (b) (2), (3), or (4); (4) Stock and securities of corporations... | |
 | 1994 - 784 pages
...product". For purposes of this paragraph, the term "depletable product" means any product or commodity of a character with respect to which a deduction for depletion is allowable under section 613 or 613A. Thus, the term depletable product includes any mineral extracted from a mine, an oil or... | |
 | 1999 - 532 pages
...allowable), (2) Property with respect to which a deduction for amortization is allowable, (3) Property with respect to which a deduction for depletion is allowable under section 611 but not under section 613, and (4) All other remaining properties. The reduction of the basis of each... | |
 | 1975 - 324 pages
...allowable), (2) Property with respect to which a deduction for amortization is allowable, (3) Property with respect to which a deduction for depletion is allowable under section 611 but not under section 613, and (4) All other remaining properties. The reduction of the basis of each... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...with respect to which a deduction for amortization is allowable under section 23 (t); (3) Property with respect to which a deduction for depletion is allowable under section 23 (m) but not allowable under section 114 (b) (2), (3), or (4); (4) Stock and securities of corporations... | |
 | United States. Internal Revenue Service - 1956 - 1348 pages
...with respect to which a deduction for amortization is allowable under section 168 or 169, and property with respect to which a deduction for depletion is allowable under section 611 (but not including property specified in section 613), in the order in which such property is described... | |
 | United States. Internal Revenue Service - 1976 - 612 pages
...1975 — (A) been engaged in the active conduct of the trade or business of the extraction of minerals (of a character with respect to which a deduction for depletion is allowable under section 613 of such Code) outside the United States or its possessions for less than 5 years preceding the... | |
 | United States. Internal Revenue Service - 1977 - 632 pages
...in section 993 (c) (2) (C) of the Code, as amended by section 1101(b) of the 1976 Act, consists of products of a character with respect to which a deduction for depletion is allowable (including oil, gas, coal, or uranium products) under section 613 or 61 ЗА. These products are referred... | |
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Property with respect to which a deduction for depletion is allowable under section 611 but not under section 613, and (4) All other remaining properties. 
