 ... 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 481by United States. Internal Revenue Service - 1981Full view - About this book
 | 1975 - 478 pages
...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... | |
 | 1967 - 300 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. In determining the gross income, the adjusted gross income, or the taxable income of the lessee,... | |
 | 1971 - 332 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. In determining the gross Income, the adjusted gross Income, or the taxable Income of the lessee,... | |
 | 1972 - 332 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. In determining the gross income, the adjusted gross income, or the taxable income of the lessee,... | |
 | 1968 - 292 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. In determining the gross Income, the adjusted gross Income, or the taxable Income of the lessee,... | |
 | United States. Tax Court - 1977 - 1216 pages
...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... | |
 | United States. Tax Court - 1980 - 892 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. In determining the gross income, the adjusted gross income, or the taxable income of the lessee,... | |
 | United States - 2004
...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,... | |
 | 1982 - 84 pages
...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... | |
 | United States - 2007 - 1128 pages
...adjusted depletion basis thereof PL 83-591 SEC. 631.— Continued plus the deductions disallowed for the taxable year under section 272 shall be considered...gain or loss, as the case may be, on the sale of such f coal or iron ore. If for the taxable year of such gain or loss the maximum rate of 5 tax imposed... | |
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