| United States. Court of Claims, Audrey Bernhardt - 1952 - 1040 pages
...of the Internal Revenue Code provides: In the case of the disposal of timber (held for more than six months prior to such disposal) by the owner. thereof...owner retains an economic interest in such timber? the difference between the amount received for such timber and the adjusted depletion basis thereof... | |
| 1939 - 1522 pages
...the consent of the Commissioner. (2) In the case of the disposal of timber (held for more than six months prior to such disposal) by the owner thereof...owner retains an economic interest In such timber, the difference between the amount received for such timber and the adjusted depletion basis thereof... | |
| United States. Congress. House. Committee on Ways and Means - 1943 - 1636 pages
...undue hardship, permits the taxpayer to revoke his election. (2) In the case of the disposal of timber by the owner thereof under any form or type of contract by virtue of which the owner retains an economic or investment interest in such timber, including but not limited to a cutting contract, a contract... | |
| 1944 - 1344 pages
...the consent of the Commissioner. "(2) In the case of the disposal of timber (held for more than six months prior to such disposal) by the owner thereof...owner retains an economic interest in such timber, the difference between the amount received for such timber and the adjusted depletion basis thereof... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...the consent of the Commissioner. (2) In the case of the disposal of timber (held for more than six months prior to such disposal) by the owner thereof...owner retains an economic interest in such timber, the difference between the amount received for such timber and the adjusted depletion basis thereof... | |
| United States. Congress. House. Select Committee on Small Business - 1944 - 42 pages
...undue hardship, permits the taxpayer to revoke his election. "(2) In the case of the disposal of timber by the owner thereof under any form or type of contract by virtue of which the owner retains an economic or investment interest in such timber, including but not limited to a cutting contract, a contract... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...the consent of the Commissioner. (2) In the case of the disposal of timber (held for more than six months prior to such disposal) by the owner thereof...owner retains an economic interest in such timber, the difference between the amount received for such timber and the adjusted depletion basis thereof... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...the consent of the Commissioner. (2) In the case of the disposal of timber (held for more than six months prior to such disposal) by the owner thereof under any form or type of contract bv virtue of which the owner retains an economic interest in such timber, 'the difference between the... | |
| United States. Tax Court - 1946 - 1804 pages
...**••••• (2) In the case of the disposal of timber (held for more than six months prior to BUI disposal) by the owner thereof under any form or type of contract by virtue of whl the owner retains an economic Interest in such timber, the difference between t amount received... | |
| 1949 - 776 pages
...deduction shall be allowed with respect to any timber which the owner has disposed of under any form of contract by virtue of which the owner retains an economic interest in such timber, if such disposal is considered a sale of the timber under section 117 (to (2) of the Code. An economic... | |
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