 | Mineral industries - 1919 - 528 pages
...further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after Mar. 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 dayd thereafter. There was also imposed a war-profits and... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...after the date of discovery of mines, oil or gas wells discovered by the taxpayer on or after March i, 1913, and not acquired as the result of purchase of...property is materially disproportionate to the cost; plus in any case the subsequent cost of plant and equipment (less salvage value) and underground and... | |
 | 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... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...that date shall be taken in lieu of cost up to that date: Provided further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on...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... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...that date shall be taken in lieu of cost up to that date: Provided further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on...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
...that date shall be taken in lieu of cost up to that date: Provided further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on...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... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...that date shall be taken in lieu of cost up to that date: Provided further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on...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... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 640 pages
...an amount equal to the fair market value within 30 days after the date of discovery of mines, oil or gas wells discovered by the taxpayer on or after March...property is materially disproportionate to the cost; plus in any case the subsequent cost of plant and equipment (less salvage value), and underground and... | |
| |
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... 
