 | 1961 - 636 pages
...redeterminatlon, if any, shall be paid by the taxpayer on notice and demand by the Secretary or his delegate, or the amount of tax overpaid, if any, shall be credited or refunded to the taxpayer in accordance with subchapter B of chapter 66 (sec. 6511 and following) . In the case of such a tax accrued but not paid,... | |
 | 1960 - 880 pages
...«determination, If any, shall be paid by the taxpayer on notice and demand by the Secretary or his delegate, or the amount of tax overpaid, If any, shall be credited or refunded to the taxpayer In accordance with subchapter В of chapter 66 (sec. 6511 and following). In the case of such a tax accrued but not paid,... | |
 | 1977 - 864 pages
...redetermination, if any, shall be paid by the taxpayer on notice and demand by the Secretary or his delegate, or the amount of tax overpaid, if any, shall be credited or refunded to the taxpayer in accordance with subchapter В of chapter 66 (sec. 6511 and following). In the case of such a tax accrued but not paid,... | |
 | 1987 - 548 pages
...Section 611 provides that there shall be allowed as a deduction in computing taxable income in the case of mines, oil and gas wells, other natural deposits,...and timber, a reasonable allowance for depletion. In the case of standing timber, the depletion allowance shall be computed solely upon the adjusted... | |
 | 1981 - 538 pages
...Section 611 provides that there shall be allowed as a deduction in computing taxable income in the case of mines, oil and gas wells, other natural deposits,...and timber, a reasonable allowance for depletion. In the case of standing timber, the depletion allowance shall be computed solely upon the adjusted... | |
 | United States. Internal Revenue Service - 1951 - 1868 pages
...affected, and the amount of tax due upon such r extermination, if any, shall be paid by the taxpayer upon notice and demand by the collector, or the amount...taxpayer in accordance with the provisions of section 322. In the case of such a tax accrued but not paid, the Commissioner as a condition precedent to the... | |
 | United States. Internal Revenue Service - 1968 - 1034 pages
...Code of 1954 provides that there shall be allowed as a deduction in computing taxable income in the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion to be made under regulations prescribed by the Secretary or his delegate. Section 1.611-1 (a) of the... | |
 | United States. Tax Court - 1957 - 1296 pages
...provides that in computing net income there shall be allowed as deductions : (m) DEPLETION. — In the case of mines, oil and gas wells, other natural dePosits, and timber, a reasonable allowance for depletion « * « For percentage depletion allowable under this subsection, see section 114 (b), (3) and (4).... | |
 | 1961 - 566 pages
...Section 611 provides that there shall be allowed as a deduction in computing taxable income in the case of mines, oil and gas wells, other natural deposits,...and timber, a reasonable allowance for depletion. In the case of standing timber, the depletion allowance shall be computed solely upon the adjusted... | |
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... upon notice and demand by the collector, or the amount of tax overpaid, if any, shall be credited or refunded to the taxpayer in accordance with the provisions of section 322. 
