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Results 1-3 of 51
Page 271
... corporation , and the income and / or losses will be taxable to the corporation . This may not be desirable for the legatees under operator's will . However , this problem could be solved without serious tax consequences by liquidating ...
... corporation , and the income and / or losses will be taxable to the corporation . This may not be desirable for the legatees under operator's will . However , this problem could be solved without serious tax consequences by liquidating ...
Page 424
... corporation except the following : " 1 ( 1 ) Corporations exempt from tax under Section 501 . These are principally ... corporation which qualifies as both a Western Hemisphere trade cor- poration and a " Section 931 corporation , " but ...
... corporation except the following : " 1 ( 1 ) Corporations exempt from tax under Section 501 . These are principally ... corporation which qualifies as both a Western Hemisphere trade cor- poration and a " Section 931 corporation , " but ...
Page 425
... corporation must be in- cluded in the consolidated return for each year thereafter . After an election is made to ... corporation ( e.g. , a foreign corporation ) , and one or more subsidiaries may not file a consolidated return ; nor ...
... corporation must be in- cluded in the consolidated return for each year thereafter . After an election is made to ... corporation ( e.g. , a foreign corporation ) , and one or more subsidiaries may not file a consolidated return ; nor ...
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