 | United States. Department of Justice - 1922 - 710 pages
...result of purchase of a proven tract or lease." By " discovered by the taxpayer on or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease," Congress intended to provide a basis for determination of what should be the depletion allowance, and... | |
 | 1919 - 528 pages
...further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after Mar. 1, 1913, and not acquired as the result of purchase of...be based upon the fair market value of the property .at the date of the discovery, or within 30 dayd thereafter. There was also imposed a war-profits and... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 774 pages
...further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired as the result of purchase of...be based upon the fair market value of the property at the date of the discovery, or within thirty days thereafter: . . . such reasonable allowance in... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...allowance for depletion and for depreciation of improvements, according to the peculiar conditions in eacli case, based upon cost including cost of development...be based upon the fair market value of the property at the date of the d'scovery, or within thirty days thereafter; such reasonable allowance in all the... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 82 pages
...new : And proriitrd further. That in the case of mines, oil and das wells, discovered by the taxpayer and not acquired as the result of purchase of a proven...lease, where the fair market value of the property, as determined in the manner hereafter provided, is materially disproportionate to the cost, the depletion... | |
 | National City Company, United States - 1919 - 104 pages
...further, That in the case of mines, oil and gas wells, discovered by tlv taxpayer, on or after March 1, 1913, and not acquired as the result of purchase of...be based upon the fair market value of the property at tbe date of the discovery, or within Thirty days thereafter ; such reasonable allowance in all the... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired as the result of purchase of...be based upon the fair market value of the property at the date of the discovery, or within thirty days thereafter; such reasonable allowance in all the... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired as the result of purchase of...be based upon the fair market value of the property at the date of the discovery, or within 30 days thereafter; such reasonable allowance in all the above... | |
 | Alabama - 1919 - 1476 pages
...that in the case of mines, oil and gas wells discovered by the taxpayer on or after January 1, 1919, and not acquired as the result of purchase of a proven...be based upon the fair market value of the property at the date of the discovery, or within thirty days thereafter; such reasonable allowance in all above... | |
 | George Edwin Holmes - 1919 - 1052 pages
...further, That in the ease of mines, oil and gas wells, discovered by the taxpaver. on or after March 1, 1913, and not acquired as the result of purchase of...the depletion allowance shall be based upon the fair imirket value of the property at the date of the discovery, or within thirty days thereafter; such... | |
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That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease... 
