...per centum, In the case of metal mines, 15 per centum, and, In the case of sulphur mines or deposits, but that the taxes shall be paid into the treasury of the Virgin Islands. A taxpayer making his first return under this title In respect of a property shall state whether he...

...per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property...without allowance for depletion) from the property. A taxpayer making his first return under this title in respect of a property shall state whether he...

...per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross Income from the property...without allowance for depletion) from the property. A taxpayer making his first return under this chapter in respect of a property shall state whether...

...asphalt mines, and potash mines or deposits, 15 per centum, and in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property...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...

...per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property...(computed without allowance for depletion) from the 55 Opinion of the Court. Act of 1934 (48 Stat. 680) allowing percentage depletion. But petitioner did...

...per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property...(computed without allowance for depletion) from the 55 Opinion of the Court. Act of 1934 (48 Stat. 680) allowing percentage depletion. But petitioner did...

...per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property...(computed without allowance for depletion) from the 55 Opinion of the Court. Act of 1934 (48 Stat. 680) allowing percentage depletion. But petitioner did...

...section 611 shall be the percentage, specified In subsection (b) , of the gross income from the property excluding from such gross income an amount equal to...of the property. Such allowance shall not exceed 50 percent of the taxpayer's taxable income from the property (computed without allowance for depletion)....

...per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property...taxpayer in respect of the property. Such allowance >hall not exceed 50 per centum of the net income of the taxpayer (computed without allowance for depletion)...

...asphalt mines, and potash mines or deposits, 15 per centum, and in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property...incurred by the taxpayer in respect of the property." (b) DISCOVERY VALUE. — Section 114 (b) (2) (relating to discovery value) is amended by inserting...