 ... based upon cost including cost of development not otherwise deducted: Provided, That in the case of such properties acquired prior to March 1, 1913, the fair market value of the property (or the taxpayer's interest therein) on that date shall be taken...  State Taxation of Personal Incomes - Page 225by Alzada Comstock - 1921 - 247 pagesFull view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1937 - 786 pages
...otherwise deducted: Provided, That in the case of such properties acquired prior to March 1, 1913, the fair market value of the property (or the taxpayer's...shall be taken in lieu of cost up to that date : The regulations are in conformity with the statute and plaintiff agrees that the allowance was made by... | |
 | Mineral industries - 1919 - 528 pages
...not otherwise deducted; provided, That in the case of such properties acquired prior to Mar. 1, 1913, the fair market value of the property (or the taxpayer's...date shall be taken in lieu of cost up to that date; provided further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...otherwise deducted : Provided, That in the case of such properties acquired prior to March I, 1913, the fair market value of the property (or the taxpayer's...date shall be taken in lieu of cost up to that date: Provided further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 82 pages
...March first, nineteen hundred and thirteen, the fair market value of the property tor the taxpayer-s interest therein) on that date shall be taken in lieu of cost. That is simply the amendment as already adopted by the committee. Senator GORE. It has been agreed... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...otherwise deducted : Provided, That in the case of such properties acquired prior to March 1, 1913, the fair market value of the property (or the taxpayer's...date shall be taken in lieu of cost up to that date: Provided further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...otherwise deducted: Provided, That in the case of such properties acquired prior to March 1, 1913, the fair market value of the property (or the taxpayer's...date shall be taken in lieu of cost up to that date: Provided further, That in the ease of mines, oil and gas wells, discovered by the taxpaver. on or after... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...otherwise deducted: Provided, That in the case of such properties acquired prior to March 1, 1913, the fair market value of the property (or the taxpayer's...date shall be taken in lieu of cost up to that date: Provided further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after... | |
 | United States. Internal Revenue Service - Natural gas - 1919 - 168 pages
...otherwise deducted : Provided, That in the case of such properties acquired prior to March 1, 1913, the fair market value of the property (or the taxpayer's...date shall be taken in lieu of cost up to that date: Provided further, That in the case of mines, oil and gas wells discovered by the taxpayer on or after... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...that in the case of such properties acquired prior to January first, nineteen hundred and nineteen, the fair market value of the property (or the taxpayer's...date shall be taken in lieu of cost up to that date; provided, further, that in the case of mines, oil and gas wells, discovered by the taxpayer on or after... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...otherwise deducted a Provided, That in the case of such properties acquired prior to MarcM 1, 1913, the fair market value of the property (or the taxpayer's...date shall be taken in lieu of cost up to that date: Provided further, That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after... | |
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