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Types of Property Interests in Oil and
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acquired acres addition agreed agreement allocated amount Appeals applied assets assignment basis Board bonus capital cash cent Circuit claimed Commissioner Company computing consideration considered contends contract corporation cost Court decision deduction depletion allowance depreciation determined drilling effect election entitled equipment expenditures expenses facts follows gain gas lease granted gross income held holding included income tax interest Internal Revenue Internal Revenue Code investment involved issue land leasehold lessee lessor loss method mineral necessary Note oil and gas oil payment operating opinion option ordinary owner paid parties partnership petitioner present prior proceeds production profits provisions purchase question reasonable received Regulations represented respect respondent result retained Revenue Act royalty rules S.Ct Section separate share sold statute supra Tax Court taxable taxpayer term Texas tion tract transaction transfer treated trust United