Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" ... 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
Full view - About this book

Code of Federal Regulations: Containing a Codification of Documents of ...

1975
...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...
Full view - About this book

Code of Federal Regulations

1967
...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,...
Full view - About this book

Code of Federal Regulations

1971
...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,...
Full view - About this book

Code of Federal Regulations: Containing a Codification of Documents of ...

1972
...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,...
Full view - About this book

Code of Federal Regulations

1968
...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,...
Full view - About this book

Reports of the Tax Court of the United States, 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...
Full view - About this book

Reports of the Tax Court of the United States, Volume 75

United States. Tax Court - 1980
...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,...
Full view - About this book

Compilation of the Social Security Laws: Including the Social Security Act ...

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,...
Full view - About this book

A Guide to Federal Income Tax for Timber Owners

1982 - 74 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...
Full view - About this book

Compilation of the Social Security Laws: Including the Social Security Act ...

United States - 2007
...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...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF