| United States - 1965 - 1110 pages
...for all subsequent taxable years. (5) Treatment of certain properties. If, on the day preceding the first day of the first taxable year beginning after December 31, 1963, the taxpayer has any operating mineral interests which he treats under subsection (d) of this section... | |
| 1974 - 484 pages
...Is the fair market value of such aggregation. For purposes of this paragraph, the adjusted basis and the fair market value of the aggregation, and the...of such property at the time it was first Included hi the aggregation by the taxpayer, adjusted for that portion of those adjustments to the basis of... | |
| 1972 - 692 pages
...Code of 1954— ( 1 ) Fair market value rule. Except as provided in paragraph (2), if a taxpayer has a section 614(b' aggregation, then the adjusted basis...each property included in such aggregation shall be determined by multiplying the adJusted basis of the aggregation by a fraction — (A) The numerator... | |
| 1973 - 476 pages
...1 ) Fair market value rule. Except as provided in paragraph (2), if a taxpayer has a section 6l4(b' aggregation, then the adjusted basis (as of the first...each property Included in such aggregation shall be determined by multiplying the adjusted basis of the aggregation by a fraction — (A) The numerator... | |
| 1981 - 538 pages
...in lieu of the fair market value method prescribed in (a) of this subdivision (ii). In such a case, the adjusted basis (as of the first day of the first...taxable year beginning after December 31, 1963) of each interest which was participating in an aggregation of operating mineral interests on the day preceding... | |
| 1971 - 324 pages
...the allocation of adjustments method of determining basis provided in (b) of this subdivision (11) , the adjusted basis as of the first day of the first...taxable year beginning after December 31, 1963, of each interest which was participating hi an aggregation of operating mineral interests on the day preceding... | |
| 1993 - 602 pages
...adjustments method of determining basis provided in (b) of this subdivision (ii), the ad§ 1.614-6 justed basis as of the first day of the first taxable year beginning after December 31, 1963, of each interest which was participating in an aggregation of operating mineral interests on the day preceding... | |
| 1984 - 524 pages
...zero. (ii) Allocation of basis of aggregation of operating mineral interests in oil and gas wells as of the first day of the first taxable year beginning after December 31, 1963— (a) Fair market value method. Unless the taxpayer elects to use the allocation of adjustments method... | |
| 1992 - 584 pages
...of adjustments method of determining basis provided in (b) of this subdivision (ii), the ad justed basis as of the first day of the first taxable year beginning after De cember 31, 1963, of each interest which was participating in an aggregation of operating mineral... | |
| 1971 - 1474 pages
...into account ratably over the remaining portion of the useful life of the property commencing with the first day of the first taxable year beginning after December 31, 1963. For this purpose, the useful life of the property shall be the useful life used in making the decreases... | |
| |