 In the case of the disposal of timber held for more than 6 months before such disposal, by the owner thereof 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...  Current Lumber Industry Problems: Fourth Interim Report - Page 34by United States. Congress. House. Select Committee on Small Business - 1944 - 37 pagesFull view - About this book
 | United States. Tax Court - 1967 - 786 pages
...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 the case may be, on the sale of such coal. Such owner shall not be entitled to the allowance for percentage depletion... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...form or type of contract by virtue of which the owner retains an economic interest in such timber, the difference between the amount received for such...considered as though it were a gain or loss, as the oase may be, upon the sale of such timber. SEC. 118. LOSS FROM WASH SALES OF STOCK OR SECURITIES. (a)... | |
 | United States. Tax Court - 1945 - 1468 pages
...form or type of contract by virtue of which the owner retains an economic interest in such timber, the difference between the amount received for such...basis thereof shall be considered as though it were n gain or loss, as the case may be. upon the sale of such timber. interest was the collection of the... | |
 | United States. Tax Court - 1946 - 1804 pages
...contract by virtue of whl the owner retains an economic Interest in such timber, the difference between t amount received for such timber and the adjusted depletion basis thereof shall be co sldered as though it were a gain or loss, as the case may be. upon the sale of such tiintx interest... | |
 | 1974 - 484 pages
...economic Interest In such timber, the différence between the amount realized from the disposal of such timber and the adjusted depletion basis thereof,...though it were a gain or loss, as the case may be, on the sale of such timber. In determining the gross Income, the adjusted gross Income, or the taxable... | |
 | 1971 - 324 pages
...an economic interest In such timber, the difference between the amount realized from the disposal of such timber and the adjusted depletion basis thereof,...though It were a gain or loss, as the case may be, on the sale of such timber. In determining the gross Income, the adjusted gross income, or the taxable... | |
 | United States. Congress. Senate. Committee on Finance - 1951 - 1546 pages
...in such timber or coal, the between the amount received for such timber or coal and the adjnsied sis thereof shall be considered as though it were a gain or loss, as the be, upon the sale of such timber or coal. Such owner shall not be enthc allowance for percentage depletion... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 1186 pages
...adjusted depletion hasis thereof [plus the deductions disallowed for the taxable year under section 272] shall be considered as though it were a gain or loss, as the case may be, on the sale of such timber [or coal. Such owner shall not be entitled to the allowance for percentage... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 662 pages
...adjusted depletion basis thereof [plus the deductions disallowed for the taxable year under section 272] shall be considered as though it were a gain or loss, as the case may be, on the sale of such timber [or coal. Such owner shall not be entitled to the allowance for percentage... | |
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