 In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27 y2 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...  United States Code - 5187 페이지저자: United States - 1965전체보기 - 도서 정보
 | United States. Supreme Court - 1940 - 894 페이지
...depletion shall be 27 J /2 per centum of the gross income from the property during the taxable year, excluding from such gross income an amount equal to...of the property. Such allowance shall not exceed 50 per centum of the net income of the taxpayer (computed without allowance for deple-' tion) from the... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 페이지
...sulphur mines or deposits, 23 per centum, of the gross income from the property during the taxable year, excluding from such gross income an amount equal to...of the property. Such allowance shall not exceed 50 per centum of the net income of the taxpayer (computed without allowance for depiction) from the property,... | |
 | United States. Board of Tax Appeals - 1934 - 1512 페이지
...footnote No. 1), except that the Revenue Act of 1932 added at the close of the first sentence the phrase " excluding from such gross income an amount equal to...incurred by the taxpayer in respect of the property." It has been the consistent practice of petitioner since its organization to elect to deduct from its... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 페이지
...section 23 (m) shall be 27i/4 per centum of the gross income from the property during the taxable year, excluding from such gross income an amount equal to...of the property. Such allowance shall not exceed 50 per centum of the net income of the taxpayer (computed without allowance for depletion) from the property,... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 페이지
...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...of the property. Such allowance shall not exceed 50 per centum of the net income of the taxpayer (computed without allowance for depletion) from the property,... | |
 | United States. Internal Revenue Service - 1936 - 604 페이지
...sulphur mines or deposits, 23 per centum, of the gross income from the property during the taxable year, excluding from such gross income an amount equal to...of the property. Such allowance shall not exceed 50 per centum of the- net income of the taxpayer (computed without allowance for depletion) from the property.... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 페이지
...reference to this paragraph. 23 per centum, of the gross income from the property during the taxable year, excluding from such gross income an amount equal to...of the property. Such allowance shall not exceed 50 per centum of the net income of the taxpayer (computed without allowance for depletion) from the property.... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 페이지
...sulphur mines or deposits, 23 per centum, of the gross income from the property during the taxable year, excluding from such gross income an amount equal to...of the property. Such allowance shall not exceed 50 per centum of the net income of the taxpayer (computed without allowance for depletion) from the property.... | |
| |
