| Taxation - 1956 - 1230 pages
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| United States - Session laws - 1939 - 780 pages
...— 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...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... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...paragraph. (4) Percentage depletion for coal and metal mines and sulphur. — The allowance for depletion shall be, in the case of coal mines, 5 per centum,...respect of the property. Such allowance shall not exceed GO per centum of the net income of the taxpayer (computed without allowance for depletion) from the... | |
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