 Includes not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied by mine owners or operators In order to obtain the commercially marketable mineral product or products...  Reports of the Tax Court of the United States - Page 966by United States. Tax Court - 1951Full view - About this book
 | 1962 - 954 pages
...other than an oil or gas well, the gross income from mining. (2) Mining.—The term "mining" includes not merely the extraction of the ores or minerals...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
...the gross income from mining. The term "mining" as used herein Includes not only the extraction of ores or minerals from the ground but also the ordinary treatment processes which are normally applied by the mine owners or operators to the crude mineral product after extraction... | |
 | United States - 1953 - 1744 pages
...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...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 - 1965 - 1110 pages
...other than an oil or gas well, the gross income from mining. (2) Mining. The term "mining" includes not merely the extraction of the ores or minerals from the ground but also the treatment processes considered as mining described in paragraph (4) (and the treatment processes necessary... | |
 | United States - 1964 - 1098 pages
...from property. For purposes of this section — • * * * • (2) Mining. The term "mining" includes not merely the extraction of the ores or minerals from the ground but also the treatment processes considered as mining described in paragraph (4) (and the treatment processes necessary... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...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...merely the extraction of the ores or minerals from thd ground but also the ordinary treatment processes normally applied by mine owners or operators in... | |
 | 1960 - 880 pages
...other than an oil or gas well, the gross Income from mining. (2) Mining. The term "mining" Includes not merely the extraction of the ores or minerals...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... | |
 | 1988 - 552 pages
...this paragraph, the term "mining processes" means, for taxable years beginning before January 1, 1961, the ordinary treatment processes normally applied...commercially marketable mineral product or products, including the following processes (and the processes necessary or incidental thereto), and, for taxable... | |
 | 1986 - 610 pages
...this paragraph, the term "mining processes" means, for taxable years beginning before January 1, 1961, the ordinary treatment processes normally applied...commercially marketable mineral product or products, including the following processes (and the processes necessary or incidental thereto), and, for taxable... | |
 | 1996 - 604 pages
...mining processes means, for taxable years beginning before January 1,1961, the ordinary treatr ment processes normally applied by mine owners or operators...commercially marketable mineral product or products, including the following processes (and the processes necessary or incidental thereto). and, for taxable... | |
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