 | United States. Internal Revenue Service - Internal revenue - 1981 - 808 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).... | |
 | United States. Internal Revenue Service - Internal revenue - 1977
...section 611 shall be the percentage, specified in subsection (h), of the gross income from the property .> # { C \ ( kx > m ;[ z N|L~ zP Ƈ Į8 8ࣗ З O 8 z...= %t Oo O 5> ]6 \l͞' t, p+> "_ p 7. B ۼ f ( percent of the taxpayer's taxable income from the property (computed without allowance for depletion).... | |
 | United States. Tax Court - Government publications - 1970 - 1868 pages
...grade limestone, chemical grade limestone, and potash, 15 per centum, and (Ir) In the case of sulfur, 23 per centum, of the gross Income from the property...respect of the property. Such allowance shall not exceed SO per centum of the net Income of the taxpayer (computed without allowance for depletion) from the... | |
 | United States. Tax Court - Taxation - 1970 - 1228 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).... | |
 | United States. Tax Court - Government publications - 1988 - 1416 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).... | |
 | United States - Law - 1974 - 654 pages
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 | Administrative law - 1968 - 292 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)... | |
 | Administrative law - 1967 - 300 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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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... 
