Includes not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied by mine owners or operators In order to obtain the commercially marketable mineral product or products... Reports of the Tax Court of the United States - Page 576by United States. Tax Court - 1956Full view - About this book
| Mines and mineral resources - 1962 - 954 pages
...or gas well, the gross income from mining. (2) Mining.—The term "mining" includes not merely the extraction of the ores or minerals from the ground...commercially marketable mineral product or products, and so much of the transportation of ores or minerals (whether or not by common carrier) from the point... | |
| Administrative law - 1939 - 1522 pages
...the gross income from mining. The term "mining" as used herein Includes not only the extraction of ores or minerals from the ground but also the ordinary treatment processes which are normally applied by the mine owners or operators to the crude mineral product after extraction... | |
| United States - Law - 1953 - 1744 pages
...income from mining. The term "mining" as used herein shall be considered to include not merely the % / _ Eb| gs ? 2 Y[Ċ Ƨ ~v Z B ! T ~*? R9 .ç <...^, mF!K eW B *=3 +{ < D > [q _o ?p5^= x' & ٽ and so much of the transportation of ores or minerals (whether or not by common carrier) from the point... | |
| United States - Law - 1964 - 1098 pages
...For purposes of this section — • * * * • (2) Mining. The term "mining" includes not merely the extraction of the ores or minerals from the ground but also the treatment processes considered as mining described in paragraph (4) (and the treatment processes necessary... | |
| United States - Law - 1965 - 1110 pages
...oil or gas well, the gross income from mining. (2) Mining. The term "mining" includes not merely the extraction of the ores or minerals from the ground but also the treatment processes considered as mining described in paragraph (4) (and the treatment processes necessary... | |
| United States. Congress. Senate. Committee on Finance - Finance, Public - 1944 - 1196 pages
...income from mining. The term 'mining', as usad herein, shall be considered to include not merely the extraction of the ores or minerals from the ground...processes', as used herein, shall include the following: (i) In the case of coal — cleaning, breaking, sizing, and loading for shipment; (ii) in the case... | |
| United States - 1944 - 1344 pages
...income from mining. The term 'mining', as used herein, shall be considered to include not merely the extraction of the ores or minerals from the ground...processes', as used herein, shall include the following: (i) In the case of coal — cleaning, breaking, si/.ing. and loading for shipment ; (ii) in the case... | |
| United States. Congress. Senate. Committee on Finance - Finance - 1944 - 1194 pages
...income from mining. The term 'mining', as used herein, shall be considered to include not merely the extraction of the ores or minerals from the ground...processes', as used herein, shall include the following: (i) In the case of coal — cleaning, breaking, sizing, and loading for shipment; (ii) in the case... | |
| United States. Congress. Senate. Committee on Finance - Finance - 1944 - 1198 pages
...income from mining. The term 'mining', as used herein, shall be considered to include not merely the extraction of the ores or minerals from the ground...term 'ordinary treatment processes', as used herein, shaU include the following: (i) In the case of coal — cleaning, breaking, sizing, and loading for... | |
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