Proceedings |
From inside the book
Results 1-3 of 68
Page 286
... income from the property with the remainder to taxable beneficiaries . For example , a bequest of the entire income from the property for ten years , or the bequest of a production payment out of 100 percent of the net profits from the ...
... income from the property with the remainder to taxable beneficiaries . For example , a bequest of the entire income from the property for ten years , or the bequest of a production payment out of 100 percent of the net profits from the ...
Page 359
... income reported for tax pur- poses in prior years , or on the ground that when it de- veloped that taxpayer was not the owner of an economic interest in the properties in question , the erroneously claimed depletion was required to be ...
... income reported for tax pur- poses in prior years , or on the ground that when it de- veloped that taxpayer was not the owner of an economic interest in the properties in question , the erroneously claimed depletion was required to be ...
Page 478
... income generated by these ex- penditures , in computing the 50 percent of net income limitation on percentage depletion . The court stated that the taxpayer coal company should not be required to deduct from gross income premiums paid ...
... income generated by these ex- penditures , in computing the 50 percent of net income limitation on percentage depletion . The court stated that the taxpayer coal company should not be required to deduct from gross income premiums paid ...
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