 | United States - 1953 - 1744 pages
...Except as provided in paragraph (2) , all expenditures paid or incurred during the taxable year for the or life with remainder to another person, the deduction shall be computed as i if paid or incurred after December 31, 1950, and after the existence of ores or minerals in commercially... | |
 | 2004 - 652 pages
...prescribes rules for treating expenditures paid or incurred during the taxable year by the taxpayer for the development of a mine or other natural deposit (other than an oil or gas well). Development expenditures under section 616 are those which are made after such time when, in consideration... | |
 | 1981 - 488 pages
...and gas wells as provided in section 263(c) and the regulations thereunder, and expenditures for the development of a mine or other natural deposit (other than an oil or gas well) as provided in section 616 and the regulations thereunder. (5) The provisions of section 270(b) do... | |
 | 1980 - 488 pages
...and gas wells as provided in section 263(c) and the regulations thereunder, and expenditures for the development of a mine or other natural deposit (other than an oil or ยง 1.270-1 gas well) as provided in section 616 and the regulations thereunder. (5) The provisions... | |
 | United States. Congress. Senate. Committee on Interior and Insular Affairs - 1952 - 244 pages
...committee has added a provision allowing the taxpayer an election to deduct certain expenditures for the development of a mine or other natural deposit (other than an oil or gas well) either in the taxable year paid or incurred or ratably during the taxable years in which the produced... | |
 | United States. Congress. Senate. Committee on Interior and Insular Affairs - 1952 - 248 pages
...(D) to section 23 (a) (1). "Paragraph (1) of subsection (cc) provides that all expenditures for the development of a mine or other natural deposit (other than an oil or gas well) paid or incurred after December 31, 1950, and after the existence of ores or minerals in commercially... | |
 | United States, Walter Elbert Barton - 1953 - 708 pages
...Except as provided in paragraph (2), all expenditures paid or incurred during the taxable year for the development of a mine or other natural deposit (other than an oil or gas well) if paid or incurred after December 31, 1950, and after the existence of ores or minerals in commercially... | |
 | United States. Internal Revenue Service - 1967 - 1510 pages
...currently in computing taxable income all expenditures paid or incurred during the taxable year for the development of a mine or other natural deposit (other than an oil or gas well) if paid or incurred after the existence of ores or minerals in commercially marketable quantities is... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1168 pages
...first time the deduction currently of all expenditures paid or incurred during the taxable year for the development of a mine or other natural deposit (other than an oil or gas well) if paid or incurred after the existence of ores or minerals in commercially marketable quantities has... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1174 pages
...first time the deduction currently of all expenditures paid or incurred during the taxable year for the development of a mine or other natural deposit (other than an oil or gas well) if paid or incurred after the existence of ores or minerals in commercially marketable quantities has... | |
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Except as provided in subsection (b), there shall be allowed as a deduction in computing taxable income all expenditures paid or incurred during the taxable year for the development of a mine or other natural deposit (other than an oil or gas well) if... 
