 | United States. Tax Court - 1967 - 786 pages
...under any form of contract by virtue of which such owner retains an economic interest in such coal, the difference between 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... | |
 | 1960 - 880 pages
...under any form of contract by virtue of which such owner retains an economic Interest in such coal, the difference between the amount realized from the disposal of such coal and the adjusted depletion basis thereof plus the deductions disallowed for the taxable year under section... | |
 | 1969 - 324 pages
...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 basis thereof, shall be considered as though it were a gain or loss,... | |
 | 1973 - 476 pages
...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 basis thereof, shall be considered as though It were a gain or loss,... | |
 | United States. Internal Revenue Service - 1964 - 888 pages
...under any form of contract by virtue of which such owner retains an economic interest in such coal, the difference between the amount realized from the disposal of such coal and the adjusted depletion basis thereof plus the deductions disallowed for the taxable year under section... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1956 - 134 pages
...timber for more than 6 months prior to its disposal, and 2. You retain an economic interest in such timber. The difference between the amount realized from the disposal of such timber and its adjusted depletion basis is considered as though it were gain or loss on the sale of... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 332 pages
...under any form of contract by virtue of which such owner retains an economic interest in such coal, the difference between the amount realized from the disposal of such coal and the adjusted depletion basis thereof plus the deductions disallowed for the taxable year under section... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 328 pages
...under any form of contract by virtue of which such owner retains an economic interest in such coal, the difference between the amount realized from the disposal of such coal and the adjusted depletion basis thereof plus the deductions disallowed for the taxable year under section... | |
| |
... shall be considered as though it were a gain or loss, as the case may be, on the sale of such timber. 
