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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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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 290 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...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Grain trade - 1936 - 566 pages
...WELLS. — 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 (255) that in no case shall the depletion allowance under section 23(m) be less than it would...
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United States Statutes at Large, Volume 53, Part 1

United States Department of State - Session laws - 1939
...allowance under section 23 (m) be less than it would be if computed without reference to this paragraph. 23 per centum, of the gross income from the property...property. A taxpayer making his first return under this chapter in respect of a property shall state whether he elects to have the depletion allowance for...
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - United States - 1939
...— 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...
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U.S. Tax Cases, Volume 65, Issue 2

Commerce Clearing House - Income tax - 1966
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A Surtax on Undistributed Profits as Affecting Mining Corporations ...

Edward Knight - Excess profits tax - 1937 - 294 pages
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U.S. Tax Cases, Volume 46, Issue 1

Commerce Clearing House - Income tax - 1946
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