 | 1919 - 528 pages
...taxpayer's interest therein) on that date shall be taken in lieu of cost up to that date; provided further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after Mar. 1, 1913, and not acquired as the result of purchase of a proven tract or lease, where the fair... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...after the date of discovery of mines, oil or gas wells discovered by the taxpayer on or after March i, 1913, and not acquired as the result of purchase of...property is materially disproportionate to the cost; plus in any case the subsequent cost of plant and equipment (less salvage value) and underground and... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 82 pages
...technical standpoint. And yet it is, after all our work, very difficult technically. Just think of it: That in the case of mines, oil and gas wells, discovered by the taxpayer and not acquired as the result of purchase of n proven tract or lease, where the fair market value... | |
 | 1919 - 344 pages
...taxpayer's Interest therein) on that date shall be. taken In lieu of cost up to that date : Provided further. That In the case of mines, oil and gas wells,...lease, where the fair market value of the property la materially disproportionate to the cost, the depletion allowance shall be based upon the fair market... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...an amount equal to the fair market value within 30 days after the date of discovery of mines, oil or gas wells discovered by the taxpayer on or after March...property is materially disproportionate to the cost; plus in any case the subsequent cost of plant and equipment (less salvage value), and underground and... | |
 | 1919 - 500 pages
...market value at the date of discovery or within 30 days thereafter. LAW: section 234 (a 9). In the case of mines, oil and gas wells, discovered by the...proven tract or lease, where the fair market value 364 of the property is materially disproportionate to the cost, the depletion allowance shall be based... | |
 | George Edwin Holmes - 1919 - 1052 pages
...amount equal to the fair market value within thirty days after the date of discovery of mines, oil or gas wells discovered by the taxpayer on or after March...of purchase of a proven tract or lease, where the market value of the property is materially disproportionate to the cost ; pins in any case the subsequent... | |
 | United States. Internal Revenue Service - 1919 - 168 pages
...DISCOVERED SINCE MARCH 1, 1913. Sections 214' (a) and 234 (a) of the Revenue Act of 1918, statethat in the case of mines, oil and gas wells, discovered by the...taxpayer on or after March 1, 1913, and not acquired as a result of purchase of a proven tract or lease, where the fair market value of the property is materially... | |
 | Ewell D. Moore - 1919 - 44 pages
...the taxpayer's interest therein) on that date will be taken in lieu of cost up to that date; also, in case of mines, oil and gas wells, discovered by the...taxpayer on or after March 1, 1913, and not acquired by purchase of a proven tract or lease, where the fair market value is materially disproportionate... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...taxpayer's interest therein) on that date shall be taken in lieu of cost up to that date; provided, further, that in the case of mines, oil and gas wells, discovered by the taxpayer on or after January first, nineteen hundred and nineteen, and not acquired as the result of a purchase of a proven... | |
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That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after. March 1, 1913, and not acquired as the result of purchase of a proven tract or lease... 
