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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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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1977
...between the amount realized from the disposal of the timber and the adjusted depletion basis thereof, shall be considered as though it were a gain or loss, as the case may be, on the sale of the timber. Section 1.631-1 (d) (4) of the Income Tax Regulations provides that for any taxable year...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1974
...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 as though it were a gain or loss on the sale of such coal. Such owner shall not be entitled to the allowance for percentage depletion...
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Reports of the Tax Court of the United States, Volume 15

United States. Tax Court - 1951
...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. 29.117-8. GAIN OK Loss UPON THE CUTTINO AM- DISPOSAL or TIMBBB....
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970
...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...subsection shall not apply to income realized by any owner aa a co-adventurer, partner, or principal in the mining of such coal or iron ore, and the word "owner"...
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Reports of the United States Tax Court, Volume 87

United States. Tax Court - 1987
...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...section 613 with respect to such coal or iron ore. * * * The date of disposal of such coal or iron ore shall be deemed to be the date such coal or iron...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...provided in section 613 with respect to such coal or lion ore. This subsection shall not apply to income realized by any owner as a co-adventurer, partner,...
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Reports of the United States Tax Court, Volume 67

United States. Tax Court - 1977
...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...
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Reports of the United States Tax Court, Volume 99

United States. Tax Court - 1992
...between the amount realized from the disposal of such timber and the adjusted depletion basis thereof, shall be considered as though it were a gain or loss, as the case may be, on the sale of such timber. In determining the gross income, the adjusted gross income, or the taxable income of the lessee,...
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The Code of Federal Regulations of the United States of America

1974
...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...to the allowance for percentage depletion provided hi section 613 with respect to such coal or Iron ore. This subsection shall not apply to Income realized...
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The Timber Owner and His Federal Income Tax

United States. Internal Revenue Service - 1975 - 76 pages
...between the amount realized from the disposal of such timber and the adjusted depletion basis thereof, shall be considered as though it were a gain or loss, as the case may be, on the sale of such timber. The specific question in the instant case is whether the words "amount realized" as used in...
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