The Resource Oil and gas : federal income taxation
Oil and gas : federal income taxation
Resource Information
The item Oil and gas : federal income taxation 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 Oil and gas : federal income taxation 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
- 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
- Language
- eng
- Edition
- 2019 ed.
- Extent
- ix, 670 p.
- 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
- Isbn
- 9780808050513
- Label
- Oil and gas : federal income taxation
- Title
- Oil and gas : federal income taxation
- 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
- http://bibfra.me/vocab/lite/collectionName
- Oil and gas : federal income taxation
- 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
- 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
- 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
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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/Oil-and-gas--federal-income-taxation/B5DGdN1DcxM/" 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/Oil-and-gas--federal-income-taxation/B5DGdN1DcxM/">Oil and gas : federal income taxation</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
