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. Это и многое другое вы найдете в книге Cases and Materials on the Federal Income Taxation of Oil and Gas and Natural Resources Transactions (Peter C. Maxfield, James L. Houghton, James R. Gaar)
Cases and Materials on the Federal Income Taxation of Oil and Gas and Natural Resources Transactions Peter C. Maxfield, James L. Houghton, James R. Gaar
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