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" 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
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An Introduction to Law: Essays of General Interest Selected from the Pages ...

Law - 1957 - 436 pages
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The Corporation Manual, Volume 1

Corporation law - 1957
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The Tax Counselor's Quarterly, Volume 2

Corporations - 1958
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Oil and Gas Federal Income Taxation, Volume 3

Kenneth G. Miller - Income tax - 1957
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Reports of the Tax Court of the United States, Volume 28

United States. Tax Court - Taxation - 1958
...(1) In the case of • • • stone • • • 5 per centum, • •••••• of the (rross Income from the property during the taxable year,...without allowance for depletion) from the property, except that In no case shall the depletion allowance under section 23 (m) be less than It would be...
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Federal supplement. [First Series.], Volume 154

1958
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General Revenue Revision. Hearings..., Eighty-fifth Congress, Second ..., Part 2

United States. Congress. House. Committee on Ways and Means - 1958 - 1145 pages
...section 611 shall be the 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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General Revenue Revision: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - Taxation - 1958 - 3588 pages
...section 611 shall bt» the percentage, specified in subsection (b), of the gross Income from the property excluding from such gross income an amount equal to...respect of the property. Such allowance shall not exceed 30 percent of the taxpayer's taxable income from the property (computed without allowance for depletion)....
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