 ... 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
 | United States - 2003 - 992 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,... | |
 | 1976 - 484 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...shall not apply to income realized by any owner as 425 ยง 1.631-1 a co-adventurer, partner, or principal In the mining of such coal or iron ore, and the... | |
 | United States. Internal Revenue Service - 1958 - 1258 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,... | |
 | 1970 - 322 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,... | |
 | 1966 - 296 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,... | |
 | 1969 - 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,... | |
 | 1977 - 552 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,... | |
 | 1970 - 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,... | |
 | United States. Congress. House. Committee on Ways and Means - 1969 - 1750 pages
...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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