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The Resource Oil and gas : federal income taxation

Oil and gas : federal income taxation

Label
Oil and gas : federal income taxation
Title
Oil and gas : federal income taxation
Contributor
Subject
Language
eng
Summary
The taxation of natural resources is one of the more complicated areas of the U.S. federal income tax system. From the acquisition of the mineral rights, to the exploration and development of the property, to the ultimate production of the mineral, there are unusual and challenging tax aspects along every step of the way. This detailed reference book is divided into six main sections: Introduction to oil and gas taxation; Acquisition of interests; The exploration period; The production period; Dispositions; Other areas
Geographic coverage
North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Hennessee, P.A
  • Hennessee, S.P
Series statement
Oil and gas : federal income taxation
http://library.link/vocab/subjectName
  • federal income tax
  • hydrocarbon tax
  • alternative minimum tax
  • tax credit
  • mineral taxation
  • natural resources
  • drilling and development costs
  • losses
  • depreciation
Label
Oil and gas : federal income taxation
Instantiates
Publication
Contents
  • 1. Introduction to oil and gas taxation
  • ; p. 1-23
  • 2. Economic interest
  • ; p. 25-52
  • 3. Lease and purchase arrangements
  • ; p. 53-80
  • 4. Royalty and overriding royalty
  • ; p. 81-94
  • 5. Minimum royalties
  • ; p. 95-106
  • 6. Working interest (or operating mineral interest)
  • ; p. 107-118
  • 7. Production payments
  • ; p. 119-138
  • 8. Net profits arrangements
  • ; p. 139-146
  • 9. Geophysical expenses
  • ; p. 147-158
  • 10. Intangible drilling and development costs
  • ; p. 160-20
  • 11. Sharing arrangements and carried interests
  • ; p. 201-218
  • 12. Depletion deduction - general
  • ; p. 219-230
  • 13. Allowance or disallowance of depletion
  • ; p. 231-250
  • 14. Property for depletion purposes
  • ; p. 251-268
  • 15. Cost depletion
  • ; p. 269-280
  • 16. Gross income from the property
  • ; p. 281-308
  • 17. Taxable income from the property for depletion purposes
  • ; p. 309-322
  • 18. Limitations on percentage depletion
  • ; p. 323-362
  • 19. Unitizations
  • ; p. 363-372
  • 20. Disposition of interests - lease (or sublease) and sale
  • ; p. 373-388
  • 21. Nontaxable exchanges
  • ; p. 389-394
  • 22. Losses and abandonments
  • ; p. 395-404
  • 23. Associations taxable as corporations
  • ; p. 405-416
  • 24. Partnerships
  • ; p. 417-466
  • 25. Selected corporate issues
  • ; p. 467-482
  • 26. Alternative minimum tax (AMT)
  • ; p. 483-508
  • 27. Special provisions affecting the determination of tax
  • ; p. 509-534
  • 28. Tax credits
  • ; p. 535-546
  • 29. Depreciation
  • ; p. 547-584
  • 30. Application of accounting methods
  • ; p. 585-596
  • 31. Oil and gas international provisions
  • ; p. 597-628
Edition
2019 ed.
Extent
ix, 670 p.
Isbn
9780808050513
Label
Oil and gas : federal income taxation
Publication
Contents
  • 1. Introduction to oil and gas taxation
  • ; p. 1-23
  • 2. Economic interest
  • ; p. 25-52
  • 3. Lease and purchase arrangements
  • ; p. 53-80
  • 4. Royalty and overriding royalty
  • ; p. 81-94
  • 5. Minimum royalties
  • ; p. 95-106
  • 6. Working interest (or operating mineral interest)
  • ; p. 107-118
  • 7. Production payments
  • ; p. 119-138
  • 8. Net profits arrangements
  • ; p. 139-146
  • 9. Geophysical expenses
  • ; p. 147-158
  • 10. Intangible drilling and development costs
  • ; p. 160-20
  • 11. Sharing arrangements and carried interests
  • ; p. 201-218
  • 12. Depletion deduction - general
  • ; p. 219-230
  • 13. Allowance or disallowance of depletion
  • ; p. 231-250
  • 14. Property for depletion purposes
  • ; p. 251-268
  • 15. Cost depletion
  • ; p. 269-280
  • 16. Gross income from the property
  • ; p. 281-308
  • 17. Taxable income from the property for depletion purposes
  • ; p. 309-322
  • 18. Limitations on percentage depletion
  • ; p. 323-362
  • 19. Unitizations
  • ; p. 363-372
  • 20. Disposition of interests - lease (or sublease) and sale
  • ; p. 373-388
  • 21. Nontaxable exchanges
  • ; p. 389-394
  • 22. Losses and abandonments
  • ; p. 395-404
  • 23. Associations taxable as corporations
  • ; p. 405-416
  • 24. Partnerships
  • ; p. 417-466
  • 25. Selected corporate issues
  • ; p. 467-482
  • 26. Alternative minimum tax (AMT)
  • ; p. 483-508
  • 27. Special provisions affecting the determination of tax
  • ; p. 509-534
  • 28. Tax credits
  • ; p. 535-546
  • 29. Depreciation
  • ; p. 547-584
  • 30. Application of accounting methods
  • ; p. 585-596
  • 31. Oil and gas international provisions
  • ; p. 597-628
Edition
2019 ed.
Extent
ix, 670 p.
Isbn
9780808050513

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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