 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...improvements, according to the peculiar conditions in each case; such reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In the case of leases the deduction allowed by this paragraph shall be equitably... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
...follows : "Sue. 234 (a) (8). Such reasonable allowance ffor depletion and depreciation] in all ease* to be made under rules and regulations to be prescribed by the commissioner with the approval of the Secretary." Regulations Cfl, applying to the revenue act of 1026. contain ifo rules... | |
 | Eric Louis Kohler - 1927 - 618 pages
...improvements, according to the peculiar conditions in each case; such reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In the case of leases the deductions allowed by this paragraph shall be... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...improvements, according to the peculiar conditions in each case; such reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In the case of leases the deduction allowed by this subsection shall be... | |
 | United States - 1928 - 268 pages
...improvements, according to the peculiar conditions in each case; such reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In the case of leases the deduction shall be equitably apportioned between... | |
 | United States - 1928 - 1164 pages
...improvements, according to the peculiar conditions in each case ; such reasonable allowance in all cases to be made under rules and regulations to be prescribed by the commissioner with the approval of the Secretary. In the case of leases the deductions allowed by this paragraph shall be... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...improvements, according to the peculiar conditions in each case; such reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In the case of leases the deduction allowed by this paragraph shall be equitably... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1930 - 190 pages
...the discovery, or within thirty days thereafter; such reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the commissioner with the approval of the Secretary." (Sec. 234. A-9.) The principal changes here were the direct recognition... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 pages
...improvements, according to the peculiar conditions in each case; such reasonable allowance in all cases to be made under rules and regulations to be prescribed by the commissioner, with the approval of the Secretary. In the case of leases the deduction allowed by this paragraph shall be equitably... | |
| |
In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case ; such reasonable allowance in all cases to be made... 
