 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...  State Finances - Halaman 12oleh New York (State). Comptroller's Office - 1919Tampilan utuh - Tentang buku ini
 | United States. Supreme Court - 1940 - 894 halaman
...1932 provided: "In computing net income there shall be allowed as deductions: "(1) Depletion.—In the case of mines, oil and gas wells, other natural deposits,...for depletion and for depreciation of improvements, according to the peculiar conditions in each case; such reasonable allowance in all cases to be made... | |
 | United States. Court of Claims - 1937 - 786 halaman
...corporation subject to the tax imposed by section 230 there shall be allowed as deductions : ***** (9) In the case of mines, oil and gas wells, other natural deposits,...for depletion and for depreciation of improvements, according to the peculiar conditions in each case, based Opinion of the Court upon cost including cost... | |
 | United States. Department of Justice - 1922 - 710 halaman
...corporation subject to the tax imposed by section 230 there shall be allowed as deductions : "(9) In the case of mines, oil and gas wells, other natural deposits,...for depletion and for depreciation of improvements, according to the peculiar conditions in each case, based upon cost including cost of development not... | |
 | 1919 - 528 halaman
...a reasonable allowance for obsolescence," while with respect to depletion, the law provides, In the case of mines, oil and gas wells, other natural deposits,...for depletion and for depreciation of improvements, according to the peculiar conditions in each case, based upon cost including cost of development not... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 82 halaman
...provision. This amendment has already been agreed upon by the committee: t10) ln the case of mines, oll and gas wells, other natural deposits, and timber, a reasonable...for depletion and for depreciation of improvements, according to the peculiar conditions of each case, based upon cost plus cost of development • l-rorided.... | |
 | New York (State) - 1919 - 520 halaman
...increase the value of the property assessed, and (3) by authority of any foreign government. § 360, subd. 3. (i) In general, in the case of mines, oil and gas...regulations to be established by the Comptroller. § 360, subd. 9. (j) Contributions or gifts, not in excess of 15 per cent of the taxpayer's " net income... | |
 | George Edwin Holmes - 1919 - 1052 halaman
...credited or refunded to the taxpayer in accordance with the provisions of section 252 ; (10) In the case of mines, oil and gas wells, other natural deposits,...for depletion and for depreciation of improvements, according to the peculiar conditions in each case, based upon cost including cost of development not... | |
 | 1919 - 344 halaman
...such sale shall not exceed 20 per centum of the selling price of «ueh property or interest. In thii case of mines, oil and gas wells, other natural deposits,...for depletion and for depreciation of improvements, according to the peculiar conditions in each case, based upon cost including cost of development not... | |
 | Henry Montefiore Powell - 1919 - 708 halaman
...property used in the trade or business, including a reasonable allowance for obsolescence. 9. In the case of mines, oil and gas wells, other natural deposits...for depletion and for depreciation of improvements, according to the peculiar conditions in each case, based upon cost including cost of development not... | |
 | Guaranty Trust Company of New York - 1919 - 664 halaman
...be credited or refunded to the taxpayer hi accordance with the provisions of section 252; (9) In the case of mines, oil and gas wells, other natural deposits,...for depletion and for depreciation of improvements, according to the peculiar conditions in each case, based upon cost including cost of development not... | |
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