 | United States. Tax Court - 1959 - 1470 str.
...net Income there shall be allowed as deductions : • •••••• (m) DEPLETION. — In the case of mines, oil and gas wells, other natural deposits,...and for depreciation of Improvements, accordIng to tbe peculiar conditions In each case ; sucb reasonable allowance In all cases to be made under rules... | |
 | United States. Tax Court - 1956 - 1170 str.
...the taxable vears here involved. 1 SEC. 23. DEDUCTIONS FROM GROSS INCOME. (m) DEPLETION. — In the case of mines, oil and gas wells, other natural deposits,...for depletion and for depreciation of improvements, accordins to the peculiar conditions in each case; such reasonable allowance in all cases to be made... | |
 | United States. Internal Revenue Service - 1981 - 808 str.
...other natural deposits, and timber, there shall be allowed as a deduction in computing taxable income a reasonable allowance for depletion and for depreciation...according to the peculiar conditions in each case; such reasonable allowance in all cases to be made under regulations prescribed by the Secretary or... | |
 | United States. Internal Revenue Service - 1975 - 92 str.
...Section 611 provides that there shall be allowed as a deduction in computing taxable income in the case of mines, oil and gas wells, other natural deposits,...and timber, a reasonable allowance for depletion. In the case of standing timber, the depletion allowance shall be computed solely upon the adjusted... | |
 | 1949 - 774 str.
...improvements. Section 23 (m) provides that there shall be allowed as a deduction in computing net income in the case of mines, oil and gas wells, other natural deposits,...for depletion and for depreciation of improvements. Section 114 prescribes the bases upon which depreciation and depletion are to be allowed. Under such... | |
 | 1967 - 300 str.
...Section 611 provides that there shall be allowed as a deduction in computing taxable income in the case of mines, oil and gas wells, other natural deposits,...and timber, a reasonable allowance for depletion. In the case of standing timber, the depletion allowance shall be computed solely upon the adjusted... | |
 | 1968 - 292 str.
...Section 611 provides that there shall be allowed as a deduction in computing taxable income in the case of mines, oil and gas wells, other natural deposits,...and timber, a reasonable allowance for depletion. In the case of standing timber, the depletion allowance shall be computed solely upon the adjusted... | |
 | 1972 - 332 str.
...Section 611 provides that there shall be allowed as a deduction in computing taxable income in the case of mines, oil and gas wells, other natural deposits,...and timber, a reasonable allowance for depletion. In the case of standing timber, the depletion allowance shall be computed solely upon the adjusted... | |
 | 1971 - 332 str.
...Section 611 provides that there shall be allowed as a deduction in computing taxable income in the case of mines, oil and gas wells, other natural deposits,...and timber, a reasonable allowance for depletion. In the case of standing timber, the depletion allowance shall be computed solely upon the adjusted... | |
 | 1978 - 552 str.
...Section 611 provides that there shall be allowed as a deduction in computing taxable income in the case of mines, oil and gas wells, other natural deposits,...and timber, a reasonable allowance for depletion. In the case of standing timber, the depletion allowance shall be computed solely upon the adjusted... | |
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In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case... 
