Taxation of Mining Operations

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LexisNexis, Jun 21, 2016 - Law - 856 pages
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Thorough, in-depth treatment, expert analysis of the issues, laws, regulations, cases and rulings that govern federal income taxation of operations involving minerals other than oil and gas.

Includes detailed coverage of:
•   Prerequisites to and computation of the depletion deduction
•   Mineral properties and aggregations
•   Exploration and development expenses
•   Depreciation, investment credit and tax preference items
•   The alternative minimum tax
•   Sales, leases and exchanges of mineral property
•   Lease payments unrelated to production
•   Production payments
•   Sharing arrangements
•   Partnerships and corporations
•   Operations on American Indian lands
•   Foreign operations
•   Canadian income taxation

First published in 1981.

 

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Contents

Cover
COMPUTATION OF THE DEPLETION DEDUCTION
MINERAL PROPERTIES AND AGGREGATIONS
ii Interests Payable Out of Several Properties

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