 | United States. Congress. Senate. Committee on Finance - 1918 - 82 pages
...jiixn-l,io revenue, and for other yurixises. viz : ils, ailil M new secnon. as follows: Sn . :?;57. In the case of a bona fide sale of mines, oil or pis wells, or any intorv.M thoivin. by a coipnnuion owner thereof, the tax computed uned this title... | |
 | United States. Internal Revenue Service - Natural gas - 1919 - 168 pages
...EXCESS PROFITS TAX IN CASE OP SALE. Sections 211 (b) and 337 of the Revenue Act of 1918 provide that " in the case of a bona fide sale of mines, oil or gas wells, or any interest therein, where the principal value of the property has been demonstrated by prospecting... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...does not exceed $1,000,000; 65 per centum of the amount by which the net income exced $1,000,000. (b) In the case of a bona fide sale of mines, oil or gas wells, any interest therein, where the principal value of the property has bee demonstrated by prospecting... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...refunded to the partnership or corporation as a tax erroneously or illegally collected. SEC. 337. That in the case of a bona fide sale of mines, oil or gas wells, or any interest therein, where the principal value of the property has been demonstrated by prospecting... | |
 | Investment Bankers Association of America - Banks and banking - 1919 - 300 pages
...to avoid a manifest confiscation of their properties, section 337 of the Revenue Act provides that in the case of "a bona fide sale of mines, oil. or gas wells, or any interest therein, where the principal value of the property has been demonstrated by prospecting... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...inapplicable, including penalties, nr.hereby made applicable to the taxes imposed by this title. Sec. 337. That in the case of a bona fide sale of mines, oil or ga.wells, or any interest therein, where the principal value of the prop ertv has been demonstrated... | |
 | Ewell D. Moore - Taxation - 1919 - 44 pages
...apply to the taxes under this title. RELIEF FOR DISCOVERERS OF MINES, OIL OR GAS WELLS (Sec. 337) In case of a bona fide sale of mines, oil or gas wells, or any interest therein, where the principal value of the property has been demonstrated by prospecting... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...including penalties, are hereby made applicable to the taxes imposed by this title. 286. SEC. 337. That in the case of a bona fide sale of mines, oil or gaa wells, or any interest therein, where the principal value of the property has been demonstrated... | |
 | United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...why it is impracticable to fill out the entire return. SALE OF MINERAL DEPOSITS. • SEC. 337. That in the case of a bona fide sale of mines, oil or gas wells, or any interest therein, where the principal value of the property has been demonstrated by prospecting... | |
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That in the case of a bona fide sale of mines, oil or gas wells, or any interest therein, where the principal value of the property has been demonstrated by prospecting or exploration and discovery work done by the taxpayer... 
