 In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of Improvements, accordIng to the peculiar conditions in each case; such reasonable allowance In all cases to be made...  Reports of the Tax Court of the United States - Page 969by United States. Tax Court - 1953Full view - About this book
 | United States. Supreme Court - 1940 - 894 pages
...timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case; such reasonable...regulations to be prescribed by the Commissioner, with the approval of the Secretary. . . ." 'Treasury Regulations 77, Art. 221 (h) provided: '"Net income of... | |
 | United States. Department of Justice - 1922 - 710 pages
...date of the discovery, or within thirty days thereafter; such reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In the case of leases the deductions allowed by this paragraph shall be... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 82 pages
...mine) of the ore withdrawn during the taxable year, td) The allowance in all the above cases shall be made under rules and regulations to be prescribed by the commissioner with the approval of the Secretary. ln the case of a nonresident alien individual deductions under this paragraph... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...date of the discovery, or within thirty days thereafter; such reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In the case of leases the deductions allowed oy this paragraph shall be... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...the date of the discovery, or within 30 days thereafter; such reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In the case of leases the deductions allowed by this paragraph shall be... | |
 | National City Company, United States - 1919 - 104 pages
...date of the discovery, or within Thirty days thereafter ; such reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In the case of leases the deductions allowed by this paragraph shall be... | |
 | United States. Internal Revenue Service - 1919 - 168 pages
...the date of the discovery, or within 30 days thereafter ; such reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the commissioner, with the approval of the Secretary. In the case of leases the deductions allowed by this paragraph shall be... | |
 | George Edwin Holmes - 1919 - 1052 pages
...date of the discovery, or within thirty days thereafter; such reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In the case of leases the deductions allowed by this paragraph shall be... | |
 | 1919 - 344 pages
...discovery, or within (twelve months) thirty days thereafter: such reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the commissioner with the approval of the Secretary. In the case of leases the deductions allowed by this paragraph shall be... | |
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