Domestic taxation of hard minerals: resource materials
American Law Institute-American Bar Association, Committee on Continuing Professional Education, 1980 - Science - 254 pages
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Tax Considerations Relating to Structuring
Development and Operations
2 other sections not shown
5th Cir adjusted basis adjusted depletion basis advanced royalty aff'd allocated American Law Institute apply assets Cannelton carrying party Commissioner consolidated return Corp cost depletion court currently deduct depletion deduction depreciation determined develop and operate development expenditures development expenses disposition distributions Domestic Taxation economic interest election Esquire extraction Federal income tax gain or loss Gore Amendment gross income Hard Minerals I.R.C. Section income from mining income tax purposes incurred Internal Revenue Service inventory investment credit joint venture Kaiser Steel Corp Leasing Corporation lessee lessor Mineral Corporation mineral product mineral property mining company mining enterprise mining operations mining process multiple corporations nonmining processes nonoperating interests operate the property Operating Corporation ordinary income owner partner percentage depletion production payment purchase received Regulation Section result Revenue Ruling royalties paid Section 269 section 38 property share subsidiary taxable income Taxation of Hard taxpayer tion transaction transferor transfers Treas treated United USTC