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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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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Internal revenue - 1981
...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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Internal Revenue Cumulative Bulletin

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)....
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Reports of the United States Tax Court, Volume 54

United States. Tax Court - Government publications - 1970
...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...
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Reports of the United States Tax Court, Volume 55

United States. Tax Court - Taxation - 1970
...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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Reports of the United States Tax Court, Volume 90

United States. Tax Court - Law reports, digests, etc - 1988
...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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Introduction to the Legal System: Theory, Overview, Business Applications

Bruce D. Fisher - Law - 1972 - 621 pages
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United states code service

1974
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Code of Federal Regulations

Administrative law - 1968
...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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Code of Federal Regulations

Administrative law - 1967
...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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