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" ... a reasonable allowance for depletion of ores and all other natural deposits, not to exceed 5 per centum of the gross value at the mine of the output for the year... "
Committee Prints - Page 410
by United States. Congress. Joint Economic Committee - 1955
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Cases Decided in the Court of Claims of the United States, Volume 83

United States. Court of Claims - 1937 - 786 pages
...depreciation provided by the Revenue Act of 1913. Section G (b), where the allowance was "5 per centum of the gross value at the mine of the output for the year, for which the computation is made" and that without regard to the fact that it often did not "allow...
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The Federal Reporter

1925 - 1112 pages
...reasonable allowance for depletion of ores and nil other natural deposits, not to exceed 5 per centum of the gross value at the mine of the output for the year for which the computation is made; and in case of insurance corn-panic» the net addition, if any,...
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The Sun Almanac for ...

1913 - 876 pages
...arising out of Its use or employment In business, not to exceed, in the case of mini's. "• per cent of the gross value at the mine of the output for the year. All Income upon the tax which has been paid at the source. Amounts received as dividends upon the stock...
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Mining and Metallurgy, Issues 154-156

1919 - 528 pages
...arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per cent, of the gross value at the mine of the output for the year for which the computation is made." Thus the principles of both depreciation of physical property and...
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The Income Tax Law of the United States of America: Analyzed and Clarified

Albert Henry Walker - 1913 - 126 pages
...reasonable allowance for depletion of ores and all other natural deposits, not to exceed 5 per centum of the gross value at the mine of the output for the year for which the computation is made ; and in case of insurance companies the net addition, if any, required...
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United States Tariff Customs Administration and Income Tax Law: Approved ...

United States - 1913 - 454 pages
...reasonable allowance for depletion of ores and all other natural deposits, not to exceed 5 per centum of the gross value at the mine of the output for the year for which the computation is made; and in case of insurance companies the net addition, if any, required...
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Hand Book of the United States Tariff: Containing the Tariff Act of 1913 ...

Vandegrift, F.B., & Co - 1913 - 1012 pages
...reasonable allowance for depletion of ores and all other natural deposits, not to exceed 5 per centum of the gross value at the mine of the output for the year for which the computation is made; and in case of insurance companies the net addition, !f any, required...
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The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...reasonable allowance for depletion of ores and all other natural deposits, not to exceed 5 per centum of the gross value at the mine of the output for the year for which the computation is made; and in case of insurance companies the net addition, if any, required...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 660 pages
...reasonable allowance for depletion of ores and all other natural deposits, not to exceed 5 per centum of the gross value at the mine of the output for the year for which the computation is made; and in case of insurance companies the net addition, if any, required...
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Customs Tariff Act, October 3, 1913: With Alphabetical Schedule and ...

Downing, R. F., & co - 1913 - 686 pages
...reasonable allowance for depletion of ores and all other natural deposits, not to exceed 5 per centum of the gross value at the mine of the output for the year for which the computation is made; and in саве of insurance companies the net addition, if any,...
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