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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 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 336 pages
...— In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 274- 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 if...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - Internal revenue - 1938 - 628 pages
...ar.d quantify that th«-v rr.-iM If separately n.ir.ed a'.d marketed at a profit. 23 (m) shall be 27y2 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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The Code of Federal Regulations of the United States of America Having ...

Administrative law - 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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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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 311

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1941
...was executed petitioner did not know of the provision 1 in the Revenue 1Section 114 (b) (4) provided: "The allowance for depletion under section 23 (m)...(computed without allowance for depletion) from the 55 Opinion of the Court. Act of 1934 (48 Stat. 680) allowing percentage depletion. But petitioner did...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 311

United States. Supreme Court - Law reports, digests, etc - 1941
...executed petitioner did not know of the provision ' in the Revenue 1 Section 114 (b) (4) provided: "The allowance for depletion under section 23 (m)...(computed without allowance for depletion) from the 55 Opinion of the Court. Act of 1934 (48 Stat. 680) allowing percentage depletion. But petitioner did...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 311

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1941
...was executed petitioner did not know of the provision 1 in the Revenue 'Section 114 (b) (4) provided: "The allowance for depletion under section 23 (m)...(computed without allowance for depletion) from the 55 Opinion of the Court. Act of 1934 (48 Stat. 680) allowing percentage depletion. But petitioner did...
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United States Code

United States - Law - 1953
...grade limestone, chemical grade limestone, and potash, 15 per centum, and (Iv) in the case of sulfur, ther by the decedent alone or in conjunction with...relinquished any such power in contemplation of his except that in no case shall the depletion allowance under section 23 (m) be less than it would be...
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Reports of the U.S. Board of Tax Appeals, Volume 43

United States. Board of Tax Appeals - Taxation - 1941
...Income from the property during the taxable year, excluding from such gross income nn amount e<]iial to any rents or royalties paid or incurred by the...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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