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KINDS OF PROPERTY INTERESTS
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2nd Cir 5th Cir allocated amount applicable assignor association taxable Bonwit Teller Canadian capital carried interest carved-out oil payment cash cent Chapter co-owners Commissioner computed corporation cost depletion Court deduction delay rentals depletion allowance depreciation development costs drill and equip economic interest election entitled equipment costs erty expenditures expense fair market value fraction gas property geological grantee grantor gross income held Helvering Income Tax Act incurred Internal Revenue Code John Vaccaro joint lease bonus leasehold cost lessee loss ment net income nonacq nonoperating interest oil and gas Oil Company oil or gas operating rights ordinary income overriding royalty owner P-H T.C. Memo paid partnership percentage depletion petroleum portion production profits interest prop property interest provisions received regulations retained Revenue Service rule Section sharing arrangement subject to depletion sublease supra tax consequences tax purposes taxpayer tion trade or business transaction treated U.S. Treas United