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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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Prentice-Hall ... Federal Tax Service Cumulative, Volume 1, Page 1

Taxation - 1934
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Actes Passés À la Session de la Législature de L'état de la Louisiane

Louisiana - Law - 1933
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The Economics of Mining, Third Edition: Value Organization Management

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Oklahoma Session Laws, Volume 21

Oklahoma - Law - 1947
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Reports of the Tax Court of the United States, Volume 3

United States. Tax Court - Law reports, digests, etc - 1944
...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...
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Cumulative Digest of United States Practice in International Law, Volume 2

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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