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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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The Code of Federal Regulations of the United States of America Having ...

1941
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Reports of the U.S. Board of Tax Appeals, Volume 39

United States. Board of Tax Appeals - Taxation - 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 (in) be less than it would be...
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The Code of Federal Regulations of the United States of America Having ...

Administrative law - 1939
...lepidollte, spodumene, barite, ball and sagger clay, or rock asphalt mines, and potash mines or deposits, 15 per centum, and in the case of sulphur mines or...Incurred by the taxpayer In respect of the property. (b) Discovery value. Section 114 (b) (2) (relating to discovery value) is amended by Inserting after...
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Taxes, Volume 24

Income tax - 1946
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Prentice-Hall Federal Tax Guide, Volume 1

Income tax - 1941
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Prentice-Hall Federal Tax Guide, Volume 1, Pages 10001-22978

Income tax - 1941
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