 | United States. Supreme Court - 1940 - 894 páginas
...1932 provided: "In computing net income there shall be allowed as deductions: "(1) Depletion.—In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case; such reasonable... | |
 | United States. Court of Claims - 1937 - 786 páginas
...corporation subject to the tax imposed by section 230 there shall be allowed as deductions : ***** (9) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case, based Opinion... | |
 | United States. Department of Justice - 1922 - 710 páginas
...corporation subject to the tax imposed by section 230 there shall be allowed as deductions : "(9) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case, based upon... | |
 | 1919 - 528 páginas
...a reasonable allowance for obsolescence," while with respect to depletion, the law provides, In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case, based upon... | |
 | New York (State). Comptroller's Office - 1919 - 24 páginas
...and (3) by authority of any foreign government. (Section 360, subdivision 3) (i) In general, in the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements in the manner provided by law and according to rules and regulations... | |
 | Harris, Forbes & co., New York - 1919 - 164 páginas
...credited or refunded to the taxpayer in accordance with the provisions of section 252. (10) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case, based upon... | |
 | Guaranty Trust Company of New York - 1919 - 664 páginas
...be credited or refunded to the taxpayer hi accordance with the provisions of section 252; (9) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case, based upon... | |
 | George Edwin Holmes - 1919 - 1052 páginas
...credited or refunded to the taxpayer in accordance with the provisions of section 252 ; (10) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case, based upon... | |
 | National City Company, United States - 1919 - 104 páginas
...refunded to the taxpayer in accordance with the provisions of Section 252 (par. 195) ', 71. (10) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case, based upon... | |
 | Ewell D. Moore - 1919 - 44 páginas
...credited or refunded. Increased Depletion Allowance on Mines, Oil, and Gas Weils, Timber, Etc. 10. In case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case, based on cost... | |
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In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case... 
