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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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Tax Court Memorandum Decisions, Volume 5

Commerce Clearing House - Taxation - 1947
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United States Code Annotated, Volume 26

United States - Law - 1946
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 326

United States. Supreme Court - Law reports, digests, etc - 1946
...— 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...incurred by the taxpayer in respect of the property. . . ." KIRBY PETROLEUM CO. v. COMM'R. 601 599 Opinion of the Court. allowance of 27Va per centum of...
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Tax Court Memorandum Decisions, Volume 21

Commerce Clearing House - Taxation - 1962
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Session Laws, Resolutions, and Memorials

Alaska - Law - 1947
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Reports of the Tax Court of the United States, Volume 11

United States. Tax Court - Law reports, digests, etc - 1949
...of coal mines, B per centum, In the case of metal mines, 15 per centum, and, In the case of sulphnr mines or deposits, 23 per centum, of the gross Income...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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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - Income tax - 1950 - 893 pages
...lepidolite, 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...without allowance for depletion) from the property, except in no case shall the depletion allowance under section 23 (m) be less than it would be if computed...
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