| United States. Congress. House. Committee on Ways and Means - 1973 - 564 pages
...ores or minerals in commercially marketable quantities has been disclosed, all expenditures for the development of a mine or other natural deposit, other than a,n oil or gas well, may be deducted. The attainment and maintenance of a sound domestic mining industry requires more ample recognition... | |
| United States. Congress. Senate. Committee on Interior and Insular Affairs - 1973 - 474 pages
...installations are to be considered as development costs, the facilities should be (a) required for the development of a mine or other natural deposit (other than an oil or gas well) or ; (b) are necessary to enable men, supplies or equipment to reach or gain access to the mineral... | |
| United States. Congress. House. Committee on Ways and Means - 1973 - 556 pages
...installations are to be considered as development costs, the facilities should be (a) required for the development of a mine or other natural deposit (other than an oil or gas well) or; (b) are necessary to enable men, supplies or equipment to reach or gain access to the mineral deposit... | |
| United States. Congress. House. Committee on Ways and Means - 1975 - 886 pages
...ores or minerals in commercially marketable quantities has been disclosed, all expenditures for the development of a mine or other natural deposit, other than an oil or gas well, may be deducted. The attainment and maintenance of a sound domestic mining industry requires more ample recognition... | |
| United States. Congress. House. Committee on Ways and Means - 1975 - 528 pages
...ores or minerals in commercially marketable quantities has been disclosed, all expenditures for the development of a mine or other natural deposit, other than an oil or gas well, may be deducted. -49development of, new mining deposits has continually grown more difficult, more costly... | |
| United States. Congress. Senate. Committee on Finance - 1976 - 506 pages
...ores or minerals in commercially marketable quantities has been disclosed, all expenditures for the development of a mine or other natural deposit, other than an oil or gas well, may be deducted. The attainment and maintenance of a sound domestic mining industry requires more ample recognition... | |
| 1972 - 332 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... | |
| 1967 - 300 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... | |
| 1968 - 292 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... | |
| 1973 - 656 pages
...depreciable property do not qualify. Section 616 permits development expenditures incurred for the development of a mine or other natural deposit— other than an oil or gas well—to be deducted currently but the section does not apply to the acquisition of depreciable property.... | |
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