...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 purpose...

...plants or mills. (3) Extraction of the ores or minerals from the ground. The term "extraction of tb» ores or minerals from the ground" Includes the extraction...sentence shall not apply to any such extraction of th& mineral or ore by a purchaser of such waste or residue or of the rights to extract ores or minerals...

...Items referred to In subsection (a) are: • • • • • (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...

...The items referred to in subsection (a) are: • * • * • (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 purpose...

...items referred to In subsection (a) are: • » • • • (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 purpose...

...minerals from the ground" means not only the extraction of ores or minerals from a deposit, but also the extraction by mine owners or operators of ores or minerals from waste or residue of their prior mining. It is immaterial whether the waste or residue results from...

...minerals from the ground means not only the extraction of ores or minerals from a deposit, but also the extraction by mine owners or operators of ores or minerals from waste or residue of their prior m¡ning. It is immaterial whether the waste or residue results from...

...1.381(c)(17)-l Deficiency dividend of personal holding company. 1.381(c)(18)-l Depletion on extraction of ores or minerals from the waste or residue of prior mining. 1.381(c)(19)-l Charitable contribution carryovers in certain acquisitions. 1.381(c)(21)-l Pre-1954...

...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,...

...provisions. (b) Waste or residues : Provision is made in sections 611 (a) and 613 (c) (3) for depletion on the extraction by mine owners or operators of ores...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...