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" ... such disposal, by the owner thereof under any form or type of contract by virtue of which such owner retains an economic Interest In such timber, the difference between the amount realized from the disposal of such timber and the adjusted depletion... "
Internal Revenue Cumulative Bulletin - Page 481
by United States. Internal Revenue Service - 1981
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 385 pages
...'the difference between the amount received for such timber and the adjusted depletion basis thereof shall be considered as though it were a gain or loss, as the case may be, upon the sale of such timber. [For treaty provisions affecting section 117. see Appendix II, A, Art....
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Reports of the Tax Court of the United States, Volume 5

United States. Tax Court - 1946
...between t amount received for such timber and the adjusted depletion basis thereof shall be co sldered as though it were a gain or loss, as the case may be. upon the sale of such tiintx interest was the collection of the selling price of the timber. The operation...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972
...of such coal or iron ore and the adjusted depletion basis thereof plus the deductions disallowed for the taxable year under section 272 shall be considered...depletion provided in section 613 with respect to §1.631-1 such coal or iron ore. This subsection shall not apply to income realized by any owner us...
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The Code of Federal Regulations of the United States of America

1960
...the disposal of such coal and the adjusted depletion basis thereof plus the deductions disallowed for the taxable year under section 272 shall be considered...loss, as the case may be, on the sale of such coal. Such owner shall not be entitled to the allowance for percentage depletion provided In section 613...
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The Code of Federal Regulations of the United States of America

1971
...of such coal or iron ore and the adjusted depletion basis thereof plus the deductions disallowed for the taxable year under section 272 shall be considered as though It were a gain or loes, as the case may be, on the sale of such coal or iron ore. Such owner shall not be entitled to...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 893 pages
...the difference between the amount received for such timber and the adjusted depletion basis thereof shall be considered as though it were a gain or loss, as the case may be, upon the sale of such timber. Sec. 118. Lou from wash «fcle« of stock or securities. Seo. 118. (a)...
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Revenue Act of 1951: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1951 - 2624 pages
...timber or coal, the between the amount received for such timber or coal and the adjnsied sis thereof shall be considered as though it were a gain or loss, as the be, upon the sale of such timber or coal. Such owner shall not be enthc allowance for percentage depletion...
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Internal Revenue Bulletin: Cumulative bulletin, Part 1, Volume 2

United States. Internal Revenue Service - 1964
...deductions disallowed for the taxable year under section 272 of the code (relating to disposal of coal) is considered as though it were a gain or loss, as the case may be, on the sale of such coal. All of the provisions of section 631(c) which presently apply to the disposal of coal with a retained...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service, United States. Bureau of Internal Revenue - 1961
...the disposal of such timber am the adjusted depletion basis thereof, shall be considered as though i were a gain or loss, as the case may be, on the sale of such timber. Section l.G31-2(n) (2) of the Income Tax Regulations states thai in the case of such a disposal...
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Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ...

United States, Walter Elbert Barton - 1953 - 640 pages
...considered as though it were a gain or loss, as the case may be, upon the sale of such timber or coal. Such owner shall not be entitled to the allowance for percentage depletion provided for in section 114 (b) (4) with respect to such coal. This paragraph shall not apply to income realized...
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