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
Resource Information
The item A primer on domestic oil and gas, Part III : Code Sec. 1254 Recapture represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A primer on domestic oil and gas, Part III : Code Sec. 1254 Recapture represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
-
- eng
- eng
- 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
- Language
-
- eng
- 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
-
- carbon 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
- Note
- 20130328
- Label
- A primer on domestic oil and gas, Part III : Code Sec. 1254 Recapture
- Note
- 20130328
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-primer-on-domestic-oil-and-gas-Part-III--Code/WfW-k85M25g/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-primer-on-domestic-oil-and-gas-Part-III--Code/WfW-k85M25g/">A primer on domestic oil and gas, Part III : Code Sec. 1254 Recapture</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-primer-on-domestic-oil-and-gas-Part-III--Code/WfW-k85M25g/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-primer-on-domestic-oil-and-gas-Part-III--Code/WfW-k85M25g/">A primer on domestic oil and gas, Part III : Code Sec. 1254 Recapture</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
