In order to obtain the commercially marketable mineral product or products, and so much of the transportation of ores or minerals (whether or not by common carrier) from the point of extraction from the ground to the plants or mills in which... Reports of the Tax Court of the United States - Page 195by United States. Tax Court - 1958Full view - About this book
| United States. Congress. House. Committee on Ways and Means - 1958 - 1176 pages
...from mine to treatment plant: Section 613 (c) (2) of the 1954 code provides that mining includes — so much of the transportation of ores or minerals...thereto as is not In excess of 50 miles unless the Seoertary or his delegate finds that the physical and other requirements are such that the ore or mineral... | |
| California - 1958 - 656 pages
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| United States. Congress. House. Committee on Ways and Means - 1958 - 1168 pages
...owners or operators in order to obtain the commercially marketable mineral product or products, and so much of the transportation of ores or minerals...(whether or not by common carrier) from the point of ^traction from the ground to the plants or mills in which the ordinary treatment processes are applied... | |
| United States. Internal Revenue Service - 1959 - 1390 pages
...owners or operators in order to obtain the commercially marketable mineral product or products, and by the work but also as to the details and means...accomplished, that is, an employee is subject to the will and or his delegate finds that the physical and other requirements are such that the ore or mineral must... | |
| 1951 - 584 pages
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| United States. Congress. House. Committee on Ways and Means - 1959 - 328 pages
...from the ground, the treatment processes considered as mining described in paragraphs (3) and (4) and so much of the transportation of ores or minerals...extraction from the ground to the plants or mills in which such treatment processes are applied thereto as is not in excess of fifty miles, unless the Secretary... | |
| United States. Congress. House. Committee on Ways and Means - 1959 - 332 pages
...owners or operators in order to obtain the commercially marketable mineral product or products, and so much of the transportation of ores or minerals (whether or not by common carrier) from the ]>oint of extraction from the ground to the plants or mills in which the ordinary treatment processes... | |
| 1954 - 1390 pages
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| 1961 - 566 pages
...owners or operators in order to obtain the commercially marketable mineral product or products, and so much of the transportation of ores or minerals...is not in excess of 50 miles unless the Secretary or his delegate finds that the physical and other requirements are such that the ore or mineral must... | |
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