 | 1961 - 566 pages
...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 paid or incurred after the existence of ores or minerals in commercially marketable quantities has... | |
 | United States. Congress. Senate. Committee on Finance - 1968 - 732 pages
...defines development expenditures as "all expendtiures 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. Tax Court - 1971 - 1476 pages
...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 paid or incurred after the existence of ores or minerals in commercially marketable quantities has... | |
 | United States. Internal Revenue Service - 1975 - 804 pages
...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 paid or incurred after the existence of ores or minerals in commercially marketable quantities has... | |
 | United States. Internal Revenue Service - 1974
...area. Section 616 of the Code applies to expenditures paid or incurred during the taxable year for the development of a mine or other natural deposit (other than an oil and gas well) if paid or incurred after the existence of ores or minerals in commercially marketable... | |
 | 1970 - 352 pages
...deduction In computing taxable income all expenditure! paid or incurred during the taxable year for the development of a mine or other natural deposit (other than an oil or gas wel1) if paid or incurred after the existence of oreor minerals in commercially marketable quantities... | |
 | United States. Tax Court - 1971 - 1470 pages
...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 paid or incurred after the existence of ores or minerals in commercially marketable quantities has... | |
 | United States. Tax Court - 1988 - 1416 pages
...212, or 165(c)(l) or (2) To qualify under section 616, the expenditures must have been paid for the development of a mine or other natural deposit (other than an oil or gas well) after the existence of ores or minerals in commercially marketable quantities has been disclosed. To... | |
 | 1971 - 782 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 weli) . Development expenditures under section 616 are those which are made after such time when, in... | |
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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... 
