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

United States - 2003
...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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Code of Federal Regulations: Containing a Codification of Documents of ...

1976
...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...shall not apply to income realized by any owner as 425 1.631-1 a co-adventurer, partner, or principal In the mining of such coal or iron ore, and the...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1958
...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

1970
...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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Code of Federal Regulations

1966
...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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Code of Federal Regulations: Containing a Codification of Documents of ...

1969
...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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Code of Federal Regulations: Containing a Codification of Documents of ...

1979
...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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Code of Federal Regulations: Containing a Codification of Documents of ...

1970
...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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Tax Reform, 1969: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - 1969
...realized under contracts of disposal by which the owner-seller retains an economic interest "shall be xxxa gain or loss, as the case may be, on the sale of such coal or iron ore." Its Important requirements and provisions are as follows: (1) The coal or iron ore must have been held...
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