Oil and Gas: Federal Income Taxation (2019)

Oil and Gas: Federal Income Taxation (2019)

by CCH

Paperback(New Edition)

$275.00
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Product Details

ISBN-13: 9780808050513
Publisher: CCH Inc.
Publication date: 11/30/2018
Edition description: New Edition
Pages: 688
Product dimensions: 5.00(w) x 1.26(h) x 9.00(d)

Table of Contents

Chapter 1 Introduction to Oil and Gas Taxation 1

Chapter 2 Economic Interest 25

Chapter 3 Lease and Purchase Arrangements 53

Chapter 4 Royalty and Overriding Royalty 81

Chapter 5 Minimum Royalties 95

Chapter 6 Working Interest (or Operating Mineral Interest) 107

Chapter 7 Production Payments 119

Chapter 8 Net Profits Arrangements 139

Chapter 9 Geophysical Expenses 147

Chapter 10 Intangible Drilling and Development Costs 159

Chapter 11 Sharing Arrangements and Carried Interests 201

Chapter 12 Depletion Deduction-General 219

Chapter 13 Allowance or Disallowance of Depletion 231

Chapter 14 Property for Depletion Purposes 251

Chapter 15 Cost Depletion 269

Chapter 16 Gross Income from the Property 281

Chapter 17 Taxable Income from the Property for Depletion Purposes 309

Chapter 18 Limitations on Percentage Depletion 323

Chapter 19 Unitizations 363

Chapter 20 Disposition of Interests-Lease (or Sublease) and Sale 373

Chapter 21 Nontaxable Exchanges 389

Chapter 22 Losses and Abandonments 395

Chapter 23 Associations Taxable as Corporations 405

Chapter 24 Partnerships 417

Chapter 25 Selected Corporate Issues 467

Chapter 26 Alternative Minimum Tax (AMT) 483

Chapter 27 Special Provisions Affecting the Determination of Tax 509

Chapter 28 Tax Credits 535

Chapter 29 Depreciation 547

Chapter 30 Application of Accounting Methods 585

Chapter 31 Oil and Gas International Provisions 597

Case Table 629

Internal Revenue Code Finding list 637

Regulations Finding List 647

Ridings Finding list 653

Topical Index 661

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