Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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 the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or... "
The Code of Federal Regulations of the United States of America Having ... - Page 297
1939
Full view - About this book

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...
Full view - About this book

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).......
Full view - About this book

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)."...
Full view - About this book

American Federal Tax Reports

Law reports, digests, etc - 1962
[ Sorry, this page's content is restricted ]
Snippet view - About this book

American Federal Tax Reports, Volume 28

Taxation - 1943
[ Sorry, this page's content is restricted ]
Snippet view - About this book

American Federal Tax Reports, Volume 34

Taxation - 1947
[ Sorry, this page's content is restricted ]
Snippet view - About this book

American Federal Tax Reports

Taxation - 1967
[ Sorry, this page's content is restricted ]
Snippet view - About this book

Revenue Laws of California (annotated).

California - Taxation - 1942
[ Sorry, this page's content is restricted ]
Snippet view - About this book

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
...paragraph. (4) PERCENTAGE DEPLETION FOR COAL AND METAL MINES AND SULPHUB.—The allowance for depletion shall be, in the case of coal mines, 5 per centum,...income of the taxpayer (computed without allowance for depiction) from the property, except that in no case shall the depletion allowance for the taxable...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF