In the case of mines, oil and gas wells, other natural deposits, and timber, there shall be allowed as a deduction In computing taxable Income a reasonable allowance for depletion and for depreciation of Improvements, according to the peculiar conditions... United States Code - Página 5187por United States - 1965Vista completa - Acerca de este libro
| United States. Supreme Court - 1940 - 894 páginas
...deductions: "(1) Depletion.—In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. . .... | |
| United States. Internal Revenue Service - 1924 - 396 páginas
...allowed as deductions:] (9) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...for obsolescence; (9) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In... | |
| John F. Sherwood - 1925 - 206 páginas
...for obsolescence; (9) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...1918. SEC. 234. (a) (8) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In the... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...for obsolescence; (9) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In... | |
| Eric Louis Kohler - 1927 - 618 páginas
...of the Secretary: (9) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...Secretary. (1) Depletion. — In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In... | |
| United States - 1928 - 1164 páginas
...and depreciation. (8) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under rules and regulations to be prescribed by the commissioner with the approval of the Secretary. In the... | |
| |