Basis for Determining Gain or Loss and for Depreciation and Depletion

Dan Throop Smith and J. Keith Butters, Taxable and Business Income (NBER, 1949), chap. 2, https://www.nber.org/books-and-chapters/taxable-and-business-income/basis-determining-gain-or-loss-and-depreciation-and-depletion.