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... Information Circular - Página 711962Visualização integral - Acerca deste livro
| United States - 1965 - 1110 páginas
...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... | |
| 1974 - 484 páginas
...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... | |
| 1969 - 268 páginas
...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... | |
| 1962 - 160 páginas
...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... | |
| 1964 - 214 páginas
...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... | |
| 1980 - 682 páginas
...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... | |
| 1992 - 584 páginas
...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... | |
| 1990 - 590 páginas
...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... | |
| United States. Internal Revenue Service - 1961 - 1668 páginas
...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 - 1954 - 656 páginas
...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... | |
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