 | Taxation - 1934 - 788 pages
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 | Louisiana - Law - 1933 - 918 pages
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 | Louisiana - Law - 1974 - 1032 pages
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 | 578 pages
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 | Oklahoma - Law - 1947 - 1006 pages
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 | United States. Tax Court - Law reports, digests, etc - 1945 - 1832 pages
...and gag wells the allowance for depletion under section 23 (m) shall be 27% per centum of the gro» Income from the property during the taxable year,...respect of the property. Such allowance shall not exceed 60 per centum of the net Income of the taxpayer (computed without allowance for depletion) from the... | |
 | International law - 1946
...— In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27'/a per centum of the gross Income from the property during...incurred by the taxpayer in respect of the property. . . ." 'Kirby Petroleum Company, 2 TC 1258 (1943) [CCH Dec. 13,651] and Anna Vickers Crawford, TCMemo..... | |
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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... 
