 | 1939 - 1522 páginas
...disposal of timber (held for more than six months prior to such disposal) by the owner thereof under any form or type of contract by virtue of which the...owner retains an economic interest In such timber, the difference between the amount received for such timber and the adjusted depletion basis thereof... | |
 | United States - 1953 - 1744 páginas
...(including lignite), held for more than 6 months prior to such disposal, by the owner thereof under any form or type of contract by virtue of which the...owner retains an economic interest in such timber or coal, the difference between the amount received for such timber or coal and the adjusted depletion... | |
 | United States. Congress. House. Committee on Ways and Means - 1943 - 1636 páginas
...taxpayer to revoke his election. (2) In the case of the disposal of timber by the owner thereof under any form or type of contract by virtue of which the owner retains an economic or investment interest in such timber, including but not limited to a cutting contract, a contract... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 páginas
...disposal of timber (held for more than six months prior to such disposal) by the owner thereof under any form or type of contract by virtue of which the...owner retains an economic interest in such timber, the difference between the amount received for such timber and the adjusted depletion basis thereof... | |
 | 1944 - 1344 páginas
...disposal of timber (held for more than six months prior to such disposal) by the owner thereof under any form or type of contract by virtue of which the...owner retains an economic interest in such timber, the difference between the amount received for such timber and the adjusted depletion basis thereof... | |
 | United States. Congress. House. Select Committee on Small Business - 1944 - 42 páginas
...taxpayer to revoke his election. "(2) In the case of the disposal of timber by the owner thereof under any form or type of contract by virtue of which the owner retains an economic or investment interest in such timber, including but not limited to a cutting contract, a contract... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 páginas
...disposal of timber (held for more than six months prior to such disposal) by the owner thereof under any form or type of contract by virtue of which the...owner retains an economic interest in such timber, the difference between the amount received for such timber and the adjusted depletion basis thereof... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 páginas
...than six months prior to such disposal) by the owner thereof under any form or type of contract bv virtue of which the owner retains an economic interest in such timber, 'the difference between the amount received for such timber and the adjusted depletion basis thereof... | |
 | 1949 - 776 páginas
...deduction shall be allowed with respect to any timber which the owner has disposed of under any form of contract by virtue of which the owner retains an economic interest in such timber, if such disposal is considered a sale of the timber under section 117 (to (2) of the Code. An economic... | |
 | United States, Walter Elbert Barton - 1950 - 1126 páginas
...disposal of timber (held for more than six months prior to such disposal) by the owner thereof under any form or type of contract by virtue of which the...owner retains an economic interest in such timber, the difference between the amount received for such timber and the adjusted depletion basis thereof... | |
| |
Commissioner. (2) In the case of the disposal of timber (held for more than six months prior to such disposal) by the owner thereof under any form or type of contract by virtue of which the owner retains an economic interest In such timber... 
