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" The mine will be considered to have passed from a development to a producing status when the major portion of the mineral production is obtained from workings other than those opened for the purpose of development, or when the principal activity of the... "
Defense Minerals Policy ...: Hearing ... December 12, 1951 - Page 111
by United States. Congress. Senate. Committee on Interior and Insular Affairs - 1952 - 226 pages
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Official Gazette, Volume 84, Issues 36-41

Philippines - Law - 1988 - 768 pages
...purposes of this article a mine will be considered to have passed from a development to a production stage when the major portion of the mineral production is...workings other than those opened for the purpose of exploration or development or when the principal activity of the mine becomes the production of developed...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...charged to capital account recoverable through depletion while the mine is in the development stage. When the major portion of the mineral production is...than the development of additional ores for mining, the mine 'will be considered to have passed from a development to a producing status. After a mine...
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Revenue Revision: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - Taxation - 1927 - 1032 pages
...: "Sec. — . (a) A mine will be considered to have passed from a development to a producing status when the major portion of the mineral production is...other than those opened for the purpose of development ; that is, when the principal activity of the mine becomes the production of developed mineral rather...
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Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - Internal revenue - 1927 - 1034 pages
..." Sec. — . (a) A mine will be considered to have passed from a development to a producing status when the major portion of the mineral production is...other than those opened for the purpose of development ; that is, when the principal activity of the mine becomes the production of developed mineral rather...
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Income Tax Procedure ...

Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 pages
...development stage. The mine will be considered to have passed from a development to a producing status when the major portion of the mineral production is...than the development of additional ores for mining. (£>) Expenditures for plant and equipment, not including expenditures for maintenance and for ordinary...
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Income Tax Procedure ...

Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 pages
...development stage. The mine will be considered to have passed from a development to a producing status when the major portion of the mineral production is...ore rather than the development of additional ores lor mining. (&) Expenditures for plant and equipment, not including expenditures for maintenance and...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...development stage. The mine will be considered to have passed from a development to a producing status when the major portion of the mineral production is...than the development of additional ores for mining. (b) Expenditures for plant and equipment, not including expenditures for maintenance and for ordinary...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...development stage. The mine will be considered to have passed from a development to a producing status when the major portion of the mineral production is...than the development of additional ores for mining. (b) Expenditures for plant and equipment and for replacements, not including expenditures for maintenance...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1935 - 502 pages
...development stage. The mine will be considered to have passed from a development to a producing status when the major portion of the mineral production is...than the development of additional ores for mining. (&) Expenditures for plant and equipment and for replacements, not including expenditures for maintenance...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...development stage. The mine will be considered to have passed from a development to a producing status when the major portion of the mineral production is...than the development of additional ores for mining. (b) Expenditures for plant and equipment and for replacements, not including expenditures for maintenance...
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