 | 1920 - 1058 페이지
...gross income of a corporation of, "in the case of mines, a reasonable allowance for depletion thereof, not to exceed -the market value in the mine of the...thereof which has been mined and sold during the year," the lessee of a mine for a term long enough to enable It to remove all the ore, paying a royalty which... | |
 | 1919 - 528 페이지
...reduction in flow and production," while to mines was given, "a reasonable Allowance for depletion thereof not to exceed the market value in the mine of the...year for which the return and computation are made." The 1917 income tax law applied a 6 per cent, tax on corporation incomes with exactly the same terms... | |
 | 1916 - 834 페이지
...Mining Co., 240 US 103, (1916). •2von Baumbach v. Sargent Land Co., 219 Fed. 31, (1914). thereof not to exceed the market value in the mine of the...year for which the return and computation are made, such allowance to be made in the case of both (a) and (b) under rules and regulations to be prescribed... | |
 | Harris, Forbes & Co., New York - 1916 - 140 페이지
...settled production or regular flow; (b) in the case of mines a reasonable allowance for depletion thereof not to exceed the market value in the mine of the product thereof which has been [92] mined and sold during the year for which the return and computation are made, such reasonable... | |
 | United States, Guaranty Trust Company of New York - 1917 - 140 페이지
...production or regular flow; (b) in the case of mines, a reasonable allowance for depletion thereof not to exceed the market value in the mine of the...year for which the return and computation are made. Foreign Partnerships Foreign partnerships shall be entitled to the following deductions (allowed under... | |
 | Chester William Le Noir - 1917 - 20 페이지
...settled production or regular flow; (i) in case of m1nes a reasonable allowance for depletion thereof not to exceed the market value in the mine of the...year for which the return and computation are made; 9. Contributions or gifts to charitable, religious, eleemosynary, etc., corporations or associations,... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1917 - 776 페이지
...1916, 39 Stat. 756, 769, a reasonable allowance is made in the cases of mines for depletion thereof, "not to exceed the market value in the mine of the...year for which the return and computation are made." These provisions were not in the Act of 1909, and, as we have said, we think that Congress, in that... | |
 | 1917 - 194 페이지
...settled production or regular flow; (&) in the case of mines a reasonable allowance for depletion thereof not to exceed the market value in the mine of the...year for which the return and computation are made, such reasonable allowance to be made in the case of both (a) and (&) under rules and regulations to... | |
 | 1917 - 1450 페이지
...(1916-1916 Stat. 756, 769), a reasonable allowance is made in the cases of mines for depletion thereof, "not to exceed the market value in the mine of the...year for which the return and computation are made." These provisions were not in the Act of 1909, and, as we have said, we think that Congress, in that... | |
 | Robert Hiester Montgomery - 1920 - 1304 페이지
...settled production or regular flow; (b) in the case of mines a reasonable allowance for depletion thereof not to exceed the market value in the mine of the...year for which the return and computation are made, such reasonable allowance to be made in the case of both (a) and (b) under rules and regulations to... | |
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... a reasonable allowance for actual reduction in flow and production to be ascertained not by the flush flow, but by the settled production or regular flow ; (b) in the case of mines a reasonable allowance for depletion thereof not to exceed the market... 
