 | Philippines - Law - 1978 - 386 pages
...term "exploration expenditures" means expenditures paid or incurred for the purpose of ascertaining the existence, location, extent, or quality of any...deposit of ore or other mineral, and paid or incurred before the beginning of the development stage of the mine or deposit. The term "development expenditures"... | |
 | United States - Law - 1953 - 1744 pages
...In the case of expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any...beginning of the development stage of the mine or deposit, so much of such expenditures as does not exceed $75,000. This subsection shall apply only with respect... | |
 | United States - Law - 1965 - 1110 pages
...expenditures. This section shall not apply to any expenditure paid or incurred for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral (including oil and gas). (e) Cross reference. For adjustments to basis of property for amount! allowed... | |
 | Administrative law - 1954 - 1486 pages
...In the case of expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any...beginning of the development stage of the mine or deposit, so much of such expenditures as does not exceed *75.000. ThIs subsection shall apply only with respect... | |
 | Administrative law - 1974 - 484 pages
...the сам of expenditures paid or Incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any...deposit of ore or other mineral, and paid or Incurred before the beginning of the development stage of the mine or deposit, there shall be allowed as a deduction... | |
 | Administrative law - 1972 - 692 pages
...In the case of expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any...deposit of ore or other mineral, and paid or incurred before the beginning of the development stage of the mine or deposit, there shall be allowed as a deduction... | |
 | Administrative law - 1970 - 750 pages
...expenditures. This section shall not apply to any expenditure paid or incurred for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral (including oil and gas). (e) Cross reference. For adjustments to basis of property for amounts allowed... | |
 | Administrative law - 1986 - 610 pages
...(.%) interest in such leases to taxpayer В provided В will pay all of the expenses for ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral which will be incurred before the beginning of the development stage. В may elect to treat threefourths... | |
 | Administrative law - 1971 - 1474 pages
...expenditures. This section shall not apply to any expenditure paid or Incurred for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral (including oil and gas). (e) Cross reference. For adjustments to basis of property for amounts allowed... | |
 | Administrative law - 1971 - 324 pages
...In the case of expenditures paid or Incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other rainerai, and paid or Incurred before the beginning of the development stage of the mine or deposit,... | |
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GENERAL.—In the case of expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral... 
