 | Mines and mineral resources - 1962 - 954 pages
..."extraction of the ores or minerals from the ground" includes the extraction by mine owners or operators of ores or minerals from the waste or residue of prior mining. The preceding sentence shall not apply to any such extraction of the mineral or ore by a purchaser... | |
 | United States - Law - 1965 - 1110 pages
...entitled to the deficiency dividend deduction provided in section 547. (18) Percentage depletion on extraction of ores or minerals from the waste or residue of prior mining. The acquiring corporation shall be considered to be the distributor or transferor corporation for the... | |
 | Administrative law - 1962 - 160 pages
...of ores or minerals from the waste or residue of prior mining. [Added] 1.381 (c)(18)-1 Depletion on extraction of ores or minerals from the waste or residue of prior mining. [Added] 1.381(c) (19) Statutory provisions; carryovers in certain corporate acquisitions; items of... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1961 - 1668 pages
...transferor corporation), (13) (involuntary conversions under section 1033), (18) (percentage depletion on extraction of ores or minerals from the waste or residue of prior mining), and (19) (charitable coutribntlons In excess of prior years' limitation). DEPABTMENT OF THE TREASURY,... | |
 | United States. Congress. Senate. Committee on Finance - Taxation - 1954 - 656 pages
...made in sections 611 (a) and 613 (c) (3) for depletion on the extraction by mine owners or operators of ores or minerals from the waste or residue of prior mining. This is very desirable, from the standpoint of equity and to avoid present uncertainty and conflict... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1955 - 152 pages
...provisions of this subchapter applicable to liquidations and reorganizations. (r) Percentage depletion on extraction of ores or minerals from the waste or residue of prior mining. — An acquiring corporation may claim percentage depletion on the mine tailings distributed or transferred... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1174 pages
...Section 613 (c) (3) of the code provides that mining includes the extraction by mine owners or operators of ores or minerals from the waste or residue of prior mining, but further provides that this shall not apply to a "purchaser" of such waste or residue or of the... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1958 - 1176 pages
...Section 613 (c) (3) of the code provides that mining includes the extraction by mine owners or operators of ores or minerals from the waste or residue of prior mining, but further provides that this shall not apply to a "purchaser" of such waste or residue or of the... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1959 - 1390 pages
..."extraction of the ores or minerals from the ground" ineludes the extraction by mine owners or operators of ores or minerals from the waste or residue of prior mining. The preceding sentence shall not apply to any such extraction of the mineral or ore by a purchaser... | |
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extraction of the ores or minerals from the ground" includes the extraction by mine owners or operators of ores or minerals from the waste or residue of prior mining. The... 
