| United States. Supreme Court - Courts - 1940 - 894 pages
...allowance for deple-' tion) from the property, except that in no case shall the depletion allowance be less than it would be if computed without reference to this paragraph." 'Section 23 (1) of the Revenue Act of 1932 provided: "In computing net income there shall... | |
| Taxation - 1947 - 1744 pages
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| New York (State). Legislature. Assembly - New York (State) - 1926 - 802 pages
...without allowance for depletion) from the property, except that in no case shall the depletion allowance be less than it would be if computed without reference to this paragraph." \ Page 2, line 18, insert the word "such" and place the word "such" in brackets. Page 3,... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...without allowance for depletion) from the property, except that in no case shall the depletion allowance be less than it would be if computed without reference to this paragraph. INVENTORIES Sec. 205. Whenever in the opinion of the Commissioner the use of inventories... | |
| United States. Congress. House. Committee on Ways and Means - Taxation - 1927 - 1032 pages
...without allowance for depletion) from tinproperly, except that in no case shall the depletion allowance be less than it would be if computed, without reference to this paragraph." The effect of the last clause is to make this method of computing depletion virtually optional... | |
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