What people are saying - Write a review
We haven't found any reviews in the usual places.
Basic Principles of Federal Income Taxation
KINDS OF PROPERTY INTERESTS
23 other sections not shown
Other editions - View all
5th Cir acquired additional allocated allowed amount appears applicable assignment association attributable basis bonus Canada Canadian capital carried cash cent Chapter claimed Commissioner Company computed consequences consideration considered contribution corporation costs Court deduction depletion depreciation determining development costs drilling effect election entire entitled equal equipment exchange expenditures expense exploration gain grantee grantor gross income held holding included Income Tax Act incurred individual industry intangibles interest Internal Revenue Code issue joint land lease leasehold less lessee limited loss ment mineral nature oil and gas oil or gas oil payment operating overriding royalty owner paid Paragraph participants parties partnership percentage period persons portion production profits provisions received regarding regulations reservation result retained Revenue Service royalty rule Section separate share sharing arrangement supra T.C. Memo taxable taxpayer term tion transaction treated trust U.S. Treas United