 | United States. Tax Court - 1967 - 786 페이지
...under any form of contract by virtue of which such owner retains an economic interest in such coal, the difference between the amount realized from the disposal of such coal and the adjusted depletion basi's thereof * * * shall be considered as though it were a gain or loss, as... | |
 | United States. Internal Revenue Service - 1962 - 786 페이지
...of the coal under a contract, you treat your gain or loss in somewhat the same manner as timber is treated under a cutting contract, explained above. You must have held the coal for more than 6 months and retained an economic interest in such coal. The difference between the amount realized... | |
 | 1960 - 880 페이지
...under any form of contract by virtue of which such owner retains an economic Interest in such coal, the difference between the amount realized from the disposal of such coal and the adjusted depletion basis thereof plus the deductions disallowed for the taxable year under section... | |
 | 1973 - 476 페이지
...under any form or type of contract by virtue of which such owner retains an economic interest In such timber, the difference between the amount realized from the disposal of such timber and the adjusted depletion basis thereof, shall be considered as though It were a gain or loss,... | |
 | 1969 - 324 페이지
...under any form or type of contract by virtue of which such owner retains an economic interest in such timber, the difference between the amount realized from the disposal of such timber and the adjusted depletion basis thereof, shall be considered as though it were a gain or loss,... | |
 | United States. Internal Revenue Service - 1964 - 888 페이지
...under any form of contract by virtue of which such owner retains an economic interest in such coal, the difference between the amount realized from the disposal of such coal and the adjusted depletion basis thereof plus the deductions disallowed for the taxable year under section... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1956 - 134 페이지
...timber for more than 6 months prior to its disposal, and 2. You retain an economic interest in such timber. The difference between the amount realized from the disposal of such timber and its adjusted depletion basis is considered as though it were gain or loss on the sale of... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 328 페이지
...under any form of contract by virtue of which such owner retains an economic interest in such coal, the difference between the amount realized from the disposal of such coal and the adjusted depletion basis thereof plus the deductions disallowed for the taxable year under section... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 332 페이지
...under any form of contract by virtue of which such owner retains an economic interest in such coal, the difference between the amount realized from the disposal of such coal and the adjusted depletion basis thereof plus the deductions disallowed for the taxable year under section... | |
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... shall be considered as though it were a gain or loss, as the case may be, on the sale of such timber. 
