 | New York (State) - Session laws - 1927 - 2258 pages
...taxpayer on or after January first, nineteen hundred and nineteen, and not acquired as the result of a purchase of a proven tract or lease, where the fair...be based upon the fair market value of the property at the date of the discovery or within thirty days thereafter ; but such depletion allowance based... | |
 | United States. Department of Justice - Attorneys general's opinions - 1922 - 710 pages
...further, 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...be based upon the fair market value of the property at the date of the discovery, or within thirty days thereafter; such reasonable allowance in all the... | |
 | United States - Law - 1919 - 568 pages
...further, 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...depletion allowance shall be based upon the fair market of tante L- war uaes value of the property- at the date of the discovery, or within thirty шсомк... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 82 pages
...new: And proriitrd further. That in the case of mines, oil and das wells, discovered by the taxpayer and not acquired as the result of purchase of a proven...lease, where the fair market value of the property, as determined in the manner hereafter provided, is materially disproportionate to the cost, the depletion... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...further, 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...be based upon the fair market value of the property at the date of the discovery, or within 30 days thereafter; such reasonable allowance in all the above... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...further, That in the case of mines, oil and gas wells, discovered by tlv taxpayer, on or after March 1, 1913, and not acquired as the result of purchase...be based upon the fair market value of the property at tbe date of the discovery, or within Thirty days thereafter ; such reasonable allowance in all the... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...fucther, That in the case of mines, oil and gas wells, discovered by the taxpaver, on or after March 1, 1913, and not acquired as the result of purchase...be based upon the fair market value of the property at the date of the discovery, or within thirty days thereafter; such reasonable allowance in all the... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...further, 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...be based upon the fair market value of the property at the date of the discovery, or within thirty days thereafter; such reasonable allowance in all the... | |
 | Guaranty Trust Company of New York - War Revenue Law of 1918 - 1919 - 240 pages
...further, 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...be based upon the fair market value of the property at the date of the discovery, or within thirty days thereafter; such reasonable allowance in all the... | |
 | Alabama - Law - 1919 - 1476 pages
...that in the case of mines, oil and gas wells discovered by the taxpayer on or after January 1, 1919, and not acquired as the result of purchase of a proven...be based upon the fair market value of the property at the date of the discovery, or within thirty days thereafter; such reasonable allowance in all above... | |
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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... 
