| United States. Supreme Court - 1940 - 894 halaman
...'That section provided: "In the case of oil and gas wells the allowance for depletion shall be 27 J /2 per centum of the gross income from the property during...income of the taxpayer (computed without allowance for deple-' tion) from the property, except that in no case shall the depletion allowance be less than... | |
| United States. Bureau of Internal Revenue - 1933 - 452 halaman
...per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property...income of the taxpayer (computed without allowance for depiction) from the property, except that in no case shall the depletion allowance for the taxable... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 halaman
...— In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27i/4 per centum of the gross income from the property during...without allowance for depletion) from the property, except that in no case shall the depletion allowance under section 23(m) be less than it would be if... | |
| United States. Internal Revenue Service - 1936 - 604 halaman
...WELLS. — In the case of oil and gas wells the allowance for depletion under section 23(m) shall be 27% per centum of the gross income from the property during...without allowance for depletion) from the property, except (255) that in no case shall the depletion allowance under section 23(m) be less than it would... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 halaman
...— In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27^ per centum of the gross income from the property during...without allowance for depletion) from the property, except that in no case shall the depletion allowance under section 23 (m) be less than it would be... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 halaman
...ar.d quantify that th«-v rr.-iM If separately n.ir.ed a'.d marketed at a profit. 23 (m) shall be 27y2 per centum of the gross income from the property during...without allowance for depletion) from the property, except that in no case shall the depletion allowance under section 23 (m) be less than it would be... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 halaman
...— In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 274- per centum of the gross income from the property during...without allowance for depletion) from the property, except that in no case shall the depletion allowance under section 23 (m) be less than it would if... | |
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