 In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case...  Internal Revenue Bulletin - Page 8by United States. Internal Revenue Service - 1956Full view - About this book
 | United States. Tax Court - Law reports, digests, etc - 1956 - 1170 pages
...deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, accordins to the peculiar conditions in each case; such reasonable...regulations to be prescribed by the Commissioner, with the approval of the Secretary. • • • For percentage depletion allowable under this subsection, see... | |
 | United States. Tax Court - Taxation - 1964 - 992 pages
...other natural deposits, and timber, there ehall be allowed as a deduction In computing taxable Income a reasonable allowance for depletion and for depreciation...reasonable allowance In all cases to be made under regulations prescribed by the Secretary or his delegate. • • » O £ bonus received for the execution... | |
 | United States. Internal Revenue Service - Internal revenue - 1981 - 808 pages
...other natural deposits, and timber, there shall be allowed as a deduction in computing taxable income a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under regulations prescribed by the Secretary or his delegate. ..." income from the property." §613(a),... | |
 | United States. Tax Court - Taxation - 1954 - 1200 pages
...income there shall be allowed as deductions, in the case of mines, a reasonable allowance for depletion, such reasonable allowance in all cases to be made...regulations to be prescribed by the Commissioner, with the approval of the Secretary. In the case of leases the deduction shall be equitably apportioned between... | |
 | United States. Tax Court - Taxation - 1959 - 1470 pages
...allowed as deductions : • •••••• (m) DEPLETION. — In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable...and for depreciation of Improvements, accordIng to tbe peculiar conditions In each case ; sucb reasonable allowance In all cases to be made under rules... | |
 | United States. Internal Revenue Service - Forests and forestry - 1975 - 92 pages
...other natural deposits, and timber, there shall be allowed as a deduction in computing taxable income a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under regulations prescribed by the Secretary or his delegate. For purposes of this part, the term "mines"... | |
 | Administrative law - 1972 - 332 pages
...other natural deposits, and timber, there shall be allowed as a deduction in computing taxable income a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under regulations prescribed by the Secretary or his delegate. For purposes of this part, the term "mines"... | |
 | Administrative law - 1971 - 332 pages
...other natural deposits, and timber, there shall be allowed as a deduction in computing taxable Income a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under regulations prescribed by the Secretary or his delegate. For purposes of this part, the term "mines"... | |
 | Administrative law - 1968 - 292 pages
...other natural deposits, and timber, there shall be allowed as a deduction In computing taxable income a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under regulations prescribed by the Secretary or his delegate. For purposes of this part, the term "mines"... | |
 | Administrative law - 1967 - 300 pages
...other natural deposits, and timber, there shall be allowed as a deduction in computing taxable income a reasonable allowance for depletion and for depreciation...reasonable allowance in all cases to be made under regulations prescribed by the Secretary or his delegate. For purposes of this part, the term "mines"... | |
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