Proceedings |
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Page 221
... offering to the world at large . " The Ralston Purina case , 17 decided in 1953 , laid down strict tests of what offerings come under the exemption . The Court rejected the numerical test , holding that the statute would seem to apply ...
... offering to the world at large . " The Ralston Purina case , 17 decided in 1953 , laid down strict tests of what offerings come under the exemption . The Court rejected the numerical test , holding that the statute would seem to apply ...
Page 225
... offering would be sub- ject to civil liability . If , within a short period of time , one or more of the purchasers should resell so that the entire offering does not come to rest in the hands of residents , the exemption would be ...
... offering would be sub- ject to civil liability . If , within a short period of time , one or more of the purchasers should resell so that the entire offering does not come to rest in the hands of residents , the exemption would be ...
Page 228
... offerings not exceeding $ 50,000 , includes the offering circular . If the offering extends for more than nine months from the date of the offering circular , a revised and updated offering circular shall be prepared , filed , and used ...
... offerings not exceeding $ 50,000 , includes the offering circular . If the offering extends for more than nine months from the date of the offering circular , a revised and updated offering circular shall be prepared , filed , and used ...
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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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