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Page 359
... amount for natural gas that in a later year was found to have been excessive , and was required to restore to its customers the excessive amount . Taxpayer had included the excessive amounts in income in prior years ( some of which were ...
... amount for natural gas that in a later year was found to have been excessive , and was required to restore to its customers the excessive amount . Taxpayer had included the excessive amounts in income in prior years ( some of which were ...
Page 440
... amount for 1965 ( such $ 13 thousand amount is the profits of P with respect to goods sold to S and T and included in their inventories at the close of 1965 ) . Assuming that S and T identify their goods on a first - in , first - out ...
... amount for 1965 ( such $ 13 thousand amount is the profits of P with respect to goods sold to S and T and included in their inventories at the close of 1965 ) . Assuming that S and T identify their goods on a first - in , first - out ...
Page 470
... amounts which are allocated to drilling costs , even though the actual cost to the contractor is less than the amount charged the taxpayer . Thus , even though a taxpayer's portion of actual drilling costs is less than the 10 L. Lee ...
... amounts which are allocated to drilling costs , even though the actual cost to the contractor is less than the amount charged the taxpayer . Thus , even though a taxpayer's portion of actual drilling costs is less than the 10 L. Lee ...
Contents
The Thirtieth Year of the Natural Gas Act and Its | 1 |
Title Examination and Division Orders | 29 |
Royalty Problems Incident to the Processing of Natural | 89 |
Copyright | |
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Common terms and phrases
5th Cir agreement allocated amount applied assignment Bankline basis carried interest Comm'r Commission consolidated return contract Corp corporation decision deduction depreciation division order drilling economic interest effect error ref'd excess loss account exemption fact filed Hugoton industry interest owner investment involved land Legal Fdn lessee lessor Magnolia Petroleum Co market value ment mineral Natural Gas net profits interest Oil & Gas oil and gas operator opinion ordinary income overriding royalty ownership partnership party percent Petroleum Phillips Petroleum Co pipeline problem production payment profits interest holder provisions purchase question received recovery Regulations remainderman reserves result Revenue Ruling royalty interest rules Section securities service partner Simplot slant drilling Southwest Exploration Stanolind Subject Properties supra Supreme Court Tax Court taxable taxpayer Texas Texas Co tion tract transaction transfer trust instrument United wellhead