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" That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease... "
Committee Prints - Halaman 411
oleh United States. Congress. Joint Economic Committee - 1955
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Mining and Metallurgy, Masalah 154-156

1919 - 528 halaman
...further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after Mar. 1, 1913, and not acquired as the result of purchase...disproportionate to the cost, the depletion allowance shall be based upon the fair market value of the property .at the date of the discovery, or within 30 dayd...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 halaman
...after the date of discovery of mines, oil or gas wells discovered by the taxpayer on or after March i, 1913, and not acquired as the result of purchase of...property is materially disproportionate to the cost; plus in any case the subsequent cost of plant and equipment (less salvage value) and underground and...
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To Provide Revenue for War Purposes: Hearings... on H.R. 12863...

United States. Congress. Senate. Committee on Finance - 1918 - 82 halaman
...new : And proriitrd further. That in the case of mines, oil and das wells, discovered by the taxpayer and not acquired as the result of purchase of a proven...lease, where the fair market value of the property, as determined in the manner hereafter provided, is materially disproportionate to the cost, the depletion...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 halaman
...up to that date : Provided further, That in the case of mines, oil and gas wells, discovered by tlv taxpayer, on or after March 1, 1913, and not acquired...disproportionate to the cost, the depletion allowance shall be based upon the fair market value of the property at tbe date of the discovery, or within Thirty...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 halaman
...up to that date: Provided further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired...disproportionate to the cost, the depletion allowance shall be based upon the fair market value of the property at the date of the discovery, or within thirty...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 halaman
...up to that date: Provided further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired...disproportionate to the cost, the depletion allowance shall be based upon the fair market value of the property at the date of the discovery, or within thirty...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 halaman
...up to that date: Provided further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired...disproportionate to the cost, the depletion allowance shall be based upon the fair market value of the property at the date of the discovery, or within 30 days...
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 halaman
...market value within 30 days after the date of discovery of mines, oil or gas wells discovered by the taxpayer on or after March 1, 1913, and not acquired...property is materially disproportionate to the cost; plus in any case the subsequent cost of plant and equipment (less salvage value), and underground and...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 halaman
...market value within 30 days after the date of discovery of mines, oil or gas wells discovered by the taxpayer on or after March 1, 1913, and not acquired...property is materially disproportionate to the cost; plus in any case the subsequent cost of plant and equipment (less salvage value) and underground and...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 halaman
...that in the case of mines, oil and gas wells discovered by the taxpayer on or after January 1, 1919, and not acquired as the result of purchase of a proven...disproportionate to the cost, the depletion allowance shall be based upon the fair market value of the property at the date of the discovery, or within thirty...
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