 | Administrative law - 1939 - 1522 pages
...disposal of timber (held for more than six months prior to such disposal) by the owner thereof under any form or type of contract by virtue of which the...owner retains an economic interest In such timber, the difference between the amount received for such timber and the adjusted depletion basis thereof... | |
 | United States - Law - 1953 - 1744 pages
...(including lignite), held for more than 6 months prior to such disposal, by the owner thereof under any form or type of contract by virtue of which the...owner retains an economic interest in such timber or coal, the difference between the amount received for such timber or coal and the adjusted depletion... | |
 | United States. Congress. House. Committee on Ways and Means - 1943 - 1636 pages
...taxpayer to revoke his election. (2) In the case of the disposal of timber by the owner thereof under any form or type of contract by virtue of which the owner retains an economic or investment interest in such timber, including but not limited to a cutting contract, a contract... | |
 | United States - 1944 - 1344 pages
...disposal of timber (held for more than six months prior to such disposal) by the owner thereof under any form or type of contract by virtue of which the...owner retains an economic interest in such timber, the difference between the amount received for such timber and the adjusted depletion basis thereof... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...disposal of timber (held for more than six months prior to such disposal) by the owner thereof under any form or type of contract by virtue of which the...owner retains an economic interest in such timber, the difference between the amount received for such timber and the adjusted depletion basis thereof... | |
 | Administrative law - 1949 - 776 pages
...deduction shall be allowed with respect to any timber which the owner has disposed of under any form of contract by virtue of which the owner retains an economic interest in such timber, if such disposal is considered a sale of the timber under section 117 (to (2) of the Code. An economic... | |
 | United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...disposal of timber (held for more than six months prior to such disposal) by the owner thereof under any form or type of contract by virtue of which the...owner retains an economic interest in such timber, the difference between the amount received for such timber and the adjusted depletion basis thereof... | |
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Commissioner. (2) In the case of the disposal of timber (held for more than six months prior to such disposal) by the owner thereof under any form or type of contract by virtue of which the owner retains an economic interest In such timber... 
