Reports of the Joint Committee on Internal Revenue Taxation ...: Pursuant to Section 1203 (b) (6), Revenue Act of 1926, Vol. 1, Parts 1-8 ; Hearings Before the Joint Committee on Internal Revenue Taxation, December 9, 10, 11, 12, 1930 ; Report of the Joint Committee on Internal Revenue Taxation, Vols. 1-3, Svazky 1–2,Svazky 8–11U.S. Government Printing Office, 1927 - Počet stran: 686 |
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Strana 24 - February 28, 1913, the basis for depletion shall be the fair market value of the property at the date of discovery or within thirty days thereafter, if such mines were not acquired as the result of purchase of a proven tract or lease, and if the fair market value of the property is materially disproportionate to the cost.
Strana 113 - ... the right either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom, except in case of a bona fide sale for an adequate and full consideration in money or money's worth.
Strana 8 - In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors...
Strana 12 - ... gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect 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, except that in no case shall the depletion allowance under section 23 (m) be less than it would be if computed without reference to this paragraph.
Strana 37 - Interest upon (a) the obligations of a State, Territory, .or any political subdivision thereof, or the District of Columbia...
Strana 112 - Territory, or any personal property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor...
Strana 11 - Buxis for depreciation and depletion.—The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be as provided in section 114.
Strana 65 - P) if such corporation, however created or organized, is formed or availed of for the purpose of preventing the imposition of the surtax upon its shareholders or the shareholders of any other corporation, through the medium of permitting earnings or profits to accumulate instead of being divided or distributed...
Strana 22 - That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease...
Strana 21 - ... payments required to be made as a condition to the continued use or possession of property; (second) all losses actually sustained within the year and not compensated by insurance or otherwise, including a. reasonable allowance for depreciation by use, wear and tear of property, if any...