 | Law reviews - 1951 - 756 pages
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 | United States. Congress. Senate. Committee on Finance - Finance, Public - 1951 - 1546 pages
...metallurgical grade limestone, and chemical grade limestone, 15 per centum, and "(iv) in the case of sulfur, 23 per centum, of the gross income from the property...incurred by the tax-payer in respect of the property." (b) TECHNICAL AMENDMENT. — So much of paragraph (2) of section 114 (b) as precedes "discovered by... | |
 | Taxation - 1952 - 1466 pages
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 | Natural gas - 1952 - 522 pages
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 | United States, Walter Elbert Barton - Income tax - 1953 - 708 pages
...grade limestone, chemical grade limestone, and potash, 15 per centum, and (iv) in the case of sulphur, 23 per centum of the gross income from the property...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... | |
 | Taxation - 1951 - 346 pages
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 | Alaska - Law - 1953 - 588 pages
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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... 
