 | 1962 - 954 pages
...Mining.—The term "mining" includes not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied...commercially marketable mineral product or products, and so much of the transportation of ores or minerals (whether or not by common carrier) from the point... | |
 | 1939 - 1522 pages
...be considered to Include not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied...commercially marketable mineral product or products. The term "ordinary treatment processes", as used herein, shall Include the following: (1) In the case... | |
 | United States - 1964 - 1098 pages
...mining described In paragraph (4) (and the treatment processes necessary or Incidental thereto)" for "the ordinary treatment processes normally applied...commercially marketable mineral product or products", and "such treatment processes" for "the ordinary treatment processes." Subsec. (c)(4). Pub. L. 86-564,... | |
 | United States - 1953 - 1744 pages
...be considered to include not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied...commercially marketable mineral product or products, and so much of the transportation of ores or minerals (whether or not by common carrier) from the point... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1194 pages
...be considered to include not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied...commercially marketable mineral product or products. The term 'ordinary treatment processes', as used herein, shall include the following: (i) In the case... | |
 | 1944 - 1344 pages
...be considered to include not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied...commercially marketable mineral product or products. The term 'ordinary treatment processes', as used herein, shall include the following: (i) In the case... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...be considered to include not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied...commercially marketable mineral product or products. The term "ordinary treatment processes", as used herein, shall include the following: (i) In the case... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1198 pages
...be considered to include not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied...commercially marketable mineral product or products. The term 'ordinary treatment processes', as used herein, shaU include the following: (i) In the case... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...be considered to include not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied...commercially marketable mineral product or products. The term "ordinary treatment processes", as used herein, shall include the following: (i) In the case... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...be considered to include not merely the extraction of the ores or minerals from thd ground but also the ordinary treatment processes normally applied...commercially marketable mineral product or products. The term "ordinary treatment processes", as used herein, shall include the following: (i) In the case... | |
| |
As used in this paragraph the term "gross income from the property" means the gross income from mining. The term "mining" as used herein shall be considered to include not merely the extraction of the ores or minerals from the ground but also the ordinary... 
