In order to obtain the commercially marketable mineral product or products, and so much of the transportation of ores or minerals (whether or not by common carrier) from the point of extraction from the ground to the plants or mills in which the ordinary... Information Circular - Página 711962Visualização integral - Acerca deste livro
| United States. Tax Court - 1969 - 1116 páginas
...processes are Footnote continued from previous pace. excess of 50 miles unless the Secretary or bis delegate finds that the physical and other requirements...transported a greater distance to such plants or mills. (8) EXTRACTION or THE ORES OB MINERALS FBOM THE GROUND. — (The term "extraction of the ores or minerals... | |
| United States. Internal Revenue Service - 1977 - 632 páginas
...are applied thereto as is not in excess of 50 miles, unless the Secretary finds that the physical or other requirements are such that the ore or mineral...transported a greater distance to such plants or mills. Section 613(c)(4)(B) of the Code provides that in the case of sulfur recovered by the Frasch process... | |
| United States. Tax Court - 1985 - 1036 páginas
...suffered from repetition and overexposure so as to appear to this Court to be merely lengthy, attenuated not merely the extraction of the ores or minerals...transported a greater distance to such plants or mills. [Emphasis supplied.] Unlike the current statute, section 613(cX4), as it read prior to I960,6 did not... | |
| 1971 - 782 páginas
...mills in which such treatment processes are applied thereto as is not in excess of 50 miles UT\1AM the Secretary or his delegate finds that the physical...or mills. (3 ) Extraction of the ores or minerals irom the ground. The term "extraction of the ores or minerals from the ground" includes the extraction... | |
| 1974 - 562 páginas
...from the ground to the plants or mills in which such treatment processes are applied thereto aa la not in excess of 50 miles unless the Secretary or...mills. (3 ) Extraction of the ores or minerals from the ground. The term "extraction of the ores or minerals from the ground" includes the extraction by mine... | |
| 1974 - 476 páginas
...by common carrier) from the point of extraction from the ground to the plants or mills In which such treatment processes are applied thereto as Is not...be transported a greater distance to such plants or mm«. (3 ) Extraction of the ores or minérale from the ground. The term "extraction of the ores or... | |
| 1975 - 478 páginas
...extraction from the ground to the plants or mills in which such treatment processes are applied thereto a* is not in excess of 50 miles unless the Secretary...mills. (3 ) Extraction of the ores or minerals from the ground. The term "extraction of the ores or minerals from the ground" includes the extraction by mine... | |
| 1967 - 300 páginas
...in the case of property other than an oil or gas well, the gross income from mining. (2) Mining. The term "mining" includes not merely the extraction of...( 3 ) Extraction of the ores or minerals from the ground. The term "extraction of the ores or minerals from the ground" includes the extraction by mine... | |
| 1968 - 292 páginas
...in the case of property other than an oil or gas well, the gross income from mining. (2) Mining. The term "mining" includes not merely the extraction of...mills.' (3) Extraction of the ores or minerals from the ground. The term "extraction of the ores or minerals from the ground" includes the extraction by mine... | |
| 1971 - 332 páginas
...by common carrier) from the point of extraction from the ground to the plants or mills in which such treatment processes are applied thereto as is not...plants or mills. (3) Extraction of the ores or minerals trom the ground. The term "extraction of the ores or minerals from the ground" includes the extraction... | |
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