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" The allowance for depletion under section 23 (m) shall be, in the case of coal mines, 5 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 during the... "
United States Code - Page 3362
by United States - 1953
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United States Reports: Cases Adjudged in the Supreme Court, Volume 308

United States. Supreme Court - Law reports, digests, etc - 1940
...'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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 451

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Law reports, digests, etc - 1982
...commencing on the first day percentage, specified in subsection (b), of the gross income from the property excluding from such gross income an amount equal to...of the property. Such allowance shall not exceed 50 percent of the taxpayer's taxable income from the property (computed without allowance for depletion).......
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 464

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Law reports, digests, etc - 1986
..."the allowance for depletion . . . shall be the percentage ... of the gross income from the property excluding from such gross income an amount equal to...of the property. Such allowance shall not exceed 50 percent of the taxpayer's taxable income from the property (computed without allowance for depletion)."...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1933 - 423 pages
...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...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1935 - 466 pages
...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...without allowance for depletion) from the property. A taxpayer making his first return under this title in respect of a property shall state whether he...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 293

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Law reports, digests, etc - 1935
...the section to read : 13 " In the case of oil and gas wells the allowance for depletion shall be 27Yz per centum of the gross income from the property during...incurred by the taxpayer in respect of the property. . . ." The petitioner says that the amendment was merely clarifying in purpose and declaratory of the...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Grain trade - 1936 - 566 pages
...per centum, in the case of metal mines, 15 per centum, and, in the ease of sulphur mines or deposits, 23 per centum, of the gross income from the property...without allowance for depletion) from the property. A taxpayer making . his first return under this title in respect of a property shall state whether...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 290 pages
...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...without allowance for depletion) from the property. A taxpayer making his first return under this title in respect of a property shall state whether he...
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United States Statutes at Large

United States Department of State - Session laws - 1939
...allowance under section 23 (m) be less than it would be if computed without reference to this paragraph. 23 per centum, of the gross income from the property...without allowance for depletion) from the property. A taxpayer making his first return under this chapter in respect of a property shall state whether...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - Internal revenue - 1938 - 628 pages
...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...without allowance for depletion) from the property. A taxpayer making his first return under this chapter in respect of a property shall state whether...
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