 | 1920 - 36 pages
...Incorrect, the taxes Imposed for the year or years affected shall be redetermined; 10. In the case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted: Provided, That in the case of... | |
 | 1920 - 188 pages
...property used in the trade or business, including a reasonable allowance for obsolescence. 9. In the case of mines, oil and gas wells, other natural deposits...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted ; provided, that in the case of... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 pages
...[SEC. 214. (a) That in computing net income there shall be allowed as deductions : ] (10) In the case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted : Provided, That in the case of... | |
 | Harris, Forbes & Co., New York - 1920 - 110 pages
...property used in the trade or business, including a reasonable allowance for obsolescence. 9. In the case of mines, oil and gas wells, other natural deposits...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted; provided, that in the case of... | |
 | Irving National Bank, New York - 1920 - 150 pages
...credited or refunded to the taxpayer in accordance with the provisions of section 252. (10) In the case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted: Provided. That in the case of... | |
 | George Edwin Holmes - 1920 - 1186 pages
...credited or refunded to the taxpayer in accordance with the provisions of section 252; (9) In the case of mines, oil and gas wells, other natural deposits,...improvements, according to the peculiar conditions in each ease, based upon cost including cost of development not otherwise deducted: Provided, That in the case... | |
 | United States - 1920 - 1054 pages
...credited or refunded to the taxpayer in accordance with the provisions of section 252 ; (9) In the case of mines, oil and gas wells, other natural deposits,...improvements, according to the peculiar conditions in cacli case, based upon cost including cost of development not otherwise deducted : Provided, That in... | |
 | United States - 1920 - 1064 pages
...provisions of section 252 ; (9) In the case of mines, oil and gas wells, other natural et^inea' timbCT. deposits, and timber, a reasonable allowance for depletion...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted : Provided , That in the case... | |
 | United States - 1920 - 1052 pages
...provisions of section 252 ; (9) In the case of mines, oil and gas wells, other natural e^tinea- timber. the distilled spirits so commandeered; and if the compensation so determined be Lot satisfactory based upon cost including cost of development not otherwise deducted : Provided, That in the case of... | |
 | United States. Internal Revenue Service - 1921 - 348 pages
...credited or refunded to the taxpayer in accordance with the provisions of section 252 ; (9) In the case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted : Prorifled. That in tlu> case... | |
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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... 
