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" That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease... "
Federal Tax Policy for Economic Growth and Stability: Papers Submitted by ... - Sida 415
efter United States. Congress. Joint Economic Committee - 1955 - 930 sidor
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 sidor
...of purchase of a proven tract or lease." By " discovered by the taxpayer on or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease," Congress intended to provide a basis for determination of what should be the depletion allowance, and...
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Mining and Metallurgy, Utgåva 154–156

1919 - 528 sidor
...That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after Mar. 1, 1913, and not acquired as the result of purchase of a proven...disproportionate to the cost, the depletion allowance shall be based upon the fair market value of the property .at the date of the discovery, or within 30 dayd...
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To Provide Revenue for War Purposes: Hearings... on H.R. 12863...

United States. Congress. Senate. Committee on Finance - 1918 - 82 sidor
...new : And proriitrd further. That in the case of mines, oil and das wells, discovered by the taxpayer and not acquired as the result of purchase of a proven...lease, where the fair market value of the property, as determined in the manner hereafter provided, is materially disproportionate to the cost, the depletion...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 sidor
...That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired as the result of purchase of a proven...disproportionate to the cost, the depletion allowance shall be based upon the fair market value of the property at the date of the discovery, or within thirty...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 sidor
...That in the case of mines, oil and gas wells, discovered by tlv taxpayer, on or after March 1, 1913, and not acquired as the result of purchase of a proven...disproportionate to the cost, the depletion allowance shall be based upon the fair market value of the property at tbe date of the discovery, or within Thirty...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 sidor
...That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired as the result of purchase of a proven...disproportionate to the cost, the depletion allowance shall be based upon the fair market value of the property at the date of the discovery, or within 30 days...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 sidor
...That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired as the result of purchase of a proven...disproportionate to the cost, the depletion allowance shall be based upon the fair market value of the property at the date of the discovery, or within thirty...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 sidor
...that in the case of mines, oil and gas wells discovered by the taxpayer on or after January 1, 1919, and not acquired as the result of purchase of a proven...disproportionate to the cost, the depletion allowance shall be based upon the fair market value of the property at the date of the discovery, or within thirty...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 sidor
...date of discovery of mines, oil or gas wells discovered by the taxpayer on or after March 1, 1913, and not acquired as the result of purchase of a proven...property is materially disproportionate to the cost; plus in any case the subsequent cost of plant and equipment (less salvage value) and underground and...
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 sidor
...date of discovery of mines, oil or gas wells discovered by the taxpayer on or after March 1, 1913, and not acquired as the result of purchase of a proven...property is materially disproportionate to the cost; plus in any case the subsequent cost of plant and equipment (less salvage value), and underground and...
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