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Page 413
... deduction . Taxes which are not creditable are deductible , and those which are creditable may , at the taxpayer's option , be claimed as a deduction instead.81 It is preferable to deduct a creditable foreign tax only where there is net ...
... deduction . Taxes which are not creditable are deductible , and those which are creditable may , at the taxpayer's option , be claimed as a deduction instead.81 It is preferable to deduct a creditable foreign tax only where there is net ...
Page 421
... deductions which the gross dividends from the country bear to gross income from all sources.54 No method of allocation of the Western Hemisphere deduction is provided , but it ap- pears that the deduction should be allocated among the ...
... deductions which the gross dividends from the country bear to gross income from all sources.54 No method of allocation of the Western Hemisphere deduction is provided , but it ap- pears that the deduction should be allocated among the ...
Page 603
... deduction for substantially all the intangible drilling and development costs while at the same time giving the promoter a substantial portion of the production proceeds . The section provides that " a partner's dis- 133 The method of ...
... deduction for substantially all the intangible drilling and development costs while at the same time giving the promoter a substantial portion of the production proceeds . The section provides that " a partner's dis- 133 The method of ...
Contents
Habendum Clause as Affected by Shutin Commence | 1 |
Common Purchaser Market Demand Pipeline | 45 |
Legal Problems of Water Flooding Recycling and Other | 105 |
Copyright | |
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5th Cir allowed Amerada Petroleum Corp amount Annual Institute apply assignment Belridge Bolivia Bull cent Code Comm'r common carrier common purchaser concession Corp corporation Court held crude oil deduction delay rental depletion drilling effect equitable estopped estoppel exchange foreign tax Gas Law gas lease Gulf Refining Co habendum clause implied covenant Institute on Oil land Law and Taxation leasehold leasehold estate lessee lessor Magnolia Petroleum Co market demand ment mineral interest Oil & Gas oil and gas Okla Oklahoma operations owner paid partition partnership Petroleum pipeline plaintiff pooling primary term problem production payment profits proration provision purposes Refining Regulations result Revenue Ruling royalty rule secondary recovery section 341 Southwestern Legal Foundation Stanolind statute supra note Tax Court taxable income taxpayers Texas tion tract United States tax unitization agreement Venezuela Western Hemisphere Whitwell writ ref