Cases and Materials on the Federal Income Taxation of Oil and Gas and Natural Resources Transactions
Автор:Peter C. Maxfield, James L. Houghton, James R. Gaar Год: [не указано] Издание: [не указанo] Страниц: [не указано] ISBN: 0882777815 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.