| 1919 - 528 páginas
...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... | |
| 1916 - 834 páginas
...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...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 páginas
...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... | |
| United States. Supreme Court - 1917 - 1350 páginas
...year for which the computation is made;" and in the Income Tax Law of September 8, 1916 (1915-1916 Stat. 756, 769), a reasonable allowance is made in...thereof which has been mined and sold during the year lor which the return and computation are made." These provisions were not in the Act of 1909, and,... | |
| Chester William Le Noir - 1917 - 20 páginas
...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,... | |
| Robert Hiester Montgomery - 1920 - 1304 páginas
...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...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... | |
| United States, Guaranty Trust Company of New York - 1917 - 140 páginas
...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... | |
| Frank A. North - 1917 - 164 páginas
...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...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... | |
| National Bank of Commerce in New York - 1917 - 180 páginas
...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...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... | |
| National Bank of Commerce in New York - 1917 - 182 páginas
...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...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... | |
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