 | Mineral industries - 1919 - 528 pages
...allowance for actual reduction in flow and production," while to mines was given, "a reasonable Allowance for depletion thereof not to exceed the market value...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... | |
 | Social sciences - 1916 - 834 pages
...v. Baltic 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...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 by... | |
 | Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...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 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... | |
 | National Bank of Commerce in New York - Income tax - 1917 - 180 pages
...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 value...and (b) under rules and regulations to be prescribed by the Secretary of the Treasury: Provided, That when the allowance authorized in (a) and (&) shall... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...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 value...and (b) under rules and regulations to be prescribed by the Secretary of the Treasury: Provided, That when the allowances authorized in (a) and (b) shall... | |
 | Frank A. North - Income tax - 1917 - 164 pages
...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 value...and (b) under rules and regulations to be prescribed by the Secretary of the Treasury: Provided, That when the allowances authorized in (a) and (b) shall... | |
 | National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...flow, but by the settled production or regular flow; (&) in the case of mines a reasonable allowance for depletion thereof not to exceed the market value...reasonable allowance to be made in the case of both (a) and (&) under rules and regulations to be prescribed by the Secretary of the Treasury: Provided, That when... | |
 | Income tax - 1917 - 194 pages
...flow, but by the settled production or regular flow; (&) in the case of mines a reasonable allowance for depletion thereof not to exceed the market value...reasonable allowance to be made in the case of both (a) and (&) under rules and regulations to be prescribed by the Secretary of the Treasury: Provided, That when... | |
 | Chester William Le Noir - Income tax - 1917 - 20 pages
...flush flow, but by the settled production or regular flow; (i) in case of m1nes a reasonable allowance for depletion thereof not to exceed the market value...year for which the return and computation are made; 9. Contributions or gifts to charitable, religious, eleemosynary, etc., corporations or associations,... | |
 | United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 140 pages
...ascertained by the settled production or regular flow; (b) in the case of mines, a reasonable allowance for depletion thereof not to exceed the market value...year for which the return and computation are made. Foreign Partnerships Foreign partnerships shall be entitled to the following deductions (allowed under... | |
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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... 
