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" ... such timber, and the adjusted depletion basis thereof, shall be considered as though it were a gain or loss, as the case may be, on the sale of such timber. "
Revenue Act of 1951: Hearings Before the Committee on Finance, United States ... - Page 25
by United States. Congress. Senate. Committee on Finance - 1951 - 2624 pages
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Cases Decided in the United States Court of Claims ... with ..., Volume 121

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...
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The Code of Federal Regulations of the United States of America ..., Book 2

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...
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Revenue Revision of 1943: Hearings...revised, October 4, 5, 6, 7, 11, 12, 13 ...

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...
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United States Congressional Serial Set, Issue 10878

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...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

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...
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Current Lumber Industry Problems: Fourth Interim Report

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...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

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...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

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...
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Reports of the Tax Court of the United States, Volume 5

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...
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The Code of Federal Regulations of the United States of America

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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