Proceedings |
Contents
Recent Developments Affecting New Look at Tax Aspects of | 202 |
Effect of Gathering and Proces C Corporate Distributions | 445 |
Effect of Temporary Cessation of 1958 Amendments to Subchapter | 497 |
Copyright | |
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5th Cir ABC deal adverse possession agreement allocation applied Arkansas basis bonus capital gain cert claimant collapsible Comm'r Commis Commission's contract corporation cost of service decision deduction depletion determine Docket drilling dry gas effect evidence Federal Power Commission filed Gas Company Gas Pipeline gas produced gas utilities gross income Gulf Oil Corp Helvering income tax independent producer rate investment involved issued jurisdiction lessee lessor Louisiana Magnolia Petroleum Co ment method mineral Natural Gas Act Oil & Gas oil and gas oil or gas oil payment Okla Oklahoma operations opinion ordinary income Phillips Petroleum Co Pipe Line problem provision purchase Railroad Commission rate base rate of return reasonable ref'd regulation regulatory require reserves royalty interest rule shareholders Shell Oil Co Sinclair Oil sion statute Sun Oil Co supra Supreme Court taxable Texas tion tract United Gas violation