Cases and Materials on the Federal Income Taxation of Oil and Gas and Natural Resources Transactions

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Foundation Press, Jan 1, 1990 - Law - 337 pages
Extensive coverage of federal income taxation issues relating uniquely to minerals. The basic tax topic approach is applied to depletion and related matters; lease; sale and exchange of mineral properties and production payments; and expenses of mineral operations. A transactional viewpoint is taken regarding sharing arrangements, pooling, and unitization.

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DEPLETION AND RELATED MATTERS A History and Nature of the Depletion Allowance
B Prerequisites for Depletion
Economic Interest

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