The Resource A primer on domestic oil and gas, Part III : Code Sec. 1254 Recapture

A primer on domestic oil and gas, Part III : Code Sec. 1254 Recapture

Label
A primer on domestic oil and gas, Part III : Code Sec. 1254 Recapture
Title
A primer on domestic oil and gas, Part III : Code Sec. 1254 Recapture
Creator
Subject
Language
eng
Summary
This is the third part of a four-part series examining the tax treatment of two kinds of costs pertaining to domestic oil and gas extraction: geological and geophysical costs, and intangible drilling and development costs (IDC). This article discusses the potential for recapture as ordinary income previously expensed IDC and depletion under existing oil and gas tax laws
Citation source
In: Taxes - the tax magazine. - Chicago. - Vol. 91 (2013),
http://library.link/vocab/creatorName
  • Griffith, C.R
  • Swiech, R.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • energy tax
  • mineral taxation
  • natural resources
  • intangibles
  • drilling and development costs
  • depreciation recapture
Label
A primer on domestic oil and gas, Part III : Code Sec. 1254 Recapture
Instantiates
Publication
Label
A primer on domestic oil and gas, Part III : Code Sec. 1254 Recapture
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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