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Page 171
... carrying party reaches payout upon bases previously determined by agreement between the carrying and the carried par- ties . A net profits interest holder will never be a working interest owner or have any of the rights of decision inci ...
... carrying party reaches payout upon bases previously determined by agreement between the carrying and the carried par- ties . A net profits interest holder will never be a working interest owner or have any of the rights of decision inci ...
Page 172
... carried interest . In such an arrangement , the carrying party and the carried party divide the deductions for intangibles and for depre- ciation in proportion to their respective interests , each includes in his ordinary income a pro ...
... carried interest . In such an arrangement , the carrying party and the carried party divide the deductions for intangibles and for depre- ciation in proportion to their respective interests , each includes in his ordinary income a pro ...
Page 268
... Carried Interests If the family partnership idea is for any reason not considered adaptable to the family situation , the parent may turn to the carried interest arrangement , under which his children , through trusts or outright gifts ...
... Carried Interests If the family partnership idea is for any reason not considered adaptable to the family situation , the parent may turn to the carried interest arrangement , under which his children , through trusts or outright gifts ...
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 | |
13 other sections not shown
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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