| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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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