We use cookies to enable digital experiences. Disable them/read more. Browse on or click to
Lexis Nexis Federal Taxation of Oil and Gas Transactions
Covers the depletion deduction; tax treament of costs incurred in drilling; oil and gas partnerships; equipment depreciation, and more.
Publisher:
Matthew Bender Elite Products
Select a format
International Order Inquiry
Select subscription type
Estimated annual upkeep cost:
/
Estimated number of annual updates:
Terms & conditions
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked "CANCEL".
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
The total price includes the product(s) listed in the Order Form and any Updates for a limited period (minimum period of 30 days) after the order is placed ("Order Window"). Shipping and handling fees are not included in the grand total price.
All shipments may be returned, at subscribers' expense, for full credit of the Price within 30 days of receipt.
Shipments may not be returned, and no credits will be issued, more than 30 days after receipt.
After the Order Window, subscribers will receive notice of Updates along with the then-current grand total price and order process as Updates become available. Subscribers will only be shipped those Updates they specifically request.
Product description
View a sample of this title using the ReadNow feature
This authoritative Lexis treatise brings together in one publication the know-how of America's top oil and gas experts. These experts clearly explain and analyze the major issues concerning tax risk officers and corporate decision makers in the extractive, refinement, and distribution markets of the oil and gas industry.
• Depletion (cost depletion and percentage depletion)
• Property unit in oil and gas operating and non-operating sites
• Joint operations, including limited liability companies
• Unit operations
• Lease costs
• Drilling and development
• Economic interests issues in mineral taxation
• Sharing arrangements
• Partnerships
• Sales and other dispositions
• Depreciation
• Foreign oil and gas activities and the foreign tax credit
• Tax returns, audits and selected audit issues in the oil and gas industry
• Federal excise taxes on oil and gas
• Selected tax issues and provisions (e.g., alternative minimum tax, at-risk rules, passive activity limits, capitalization rules, and tax treatment of environmental cleanup costs)
• State tax and substantive law issues, compared
Contains a topical index and tables of cases, statutes, regulations, letter rulings, and other citations.
eBooks, CDs, downloadable content, and software purchases are non-cancellable, nonrefundable and nonreturnable. Click here for more information about LexisNexis eBooks. The eBook versions of this title may feature links to Lexis+™ for further legal research options. A valid subscription to Lexis+™ is required to access this content.
Featured Authors
Robert Polevoi
William H. Byrnes
William H. Byrnes
William H. Byrnes (Principal Author and Original Author of the Fourth Edition) is an Executive Professor of Texas A&M University School of Law, is a prolific author of ten LexisNexis international tax and federal tax treatises, three Tax Facts books of National Underwriter, and over 1,100 tax articles. In 1994, he pioneered an online international tax graduate program and in 1998 the first online LL.M. offered by an ABA law school. He held a senior position of international tax at Coopers & Lybrand (South Africa) specializing in international taxation and transfer pricing. Professor Byrnes undertook a three-year transfer pricing fellowship at the IBFD in conjunction with an LL.M. at the University of Amsterdam. His Lexis treatises include Taxation of Intellectual Property and Technology; Practical Guide to U.S. Transfer Pricing; Foreign Tax and Trade Briefs; Guide to FATCA Compliance; Money Laundering, Asset Forfeiture and Recovery, and Compliance; Tax Havens of the World; Federal Taxation of Oil & Gas Transactions; International Business Planning: Law and Taxation; Texas Estate Planning; and International Withholding Tax Guide. He may be contacted at williambyrnes@gmail.com.
Table of contents
VOLUME 1
Chapter 1: Depletion--Concepts and History
Chapter 2: Cost Depletion
Chapter 3: Percentage Depletion
Chapter 4: The Property Unit
Chapter 5: Joint Operations
Chapter 6: Unit Operations
Chapter 7: Lease Costs
Chapter 8: Intangible Drilling and Development Costs: Current Expense vs. Capitalized Cost
Chapter 9: Economic Interests
Chapter 10: Sharing Arrangements
Chapter 11: Partnerships
Chapter 12: Sales and Other Dispositions
Chapter 13: Depreciation
Chapter 14: Foreign Oil and Gas Activities and the Foreign Tax Credit
Chapter 15: Selected Tax Issues and Provisions
VOLUME 2
Chapter 16: Windfall Profit Tax (Repealed)
Chapter 17: The Tax Return, Audits and Selected Audit Issues in the Oil and Gas Industry
Chapter 18: Federal Excise Taxes on Oil and Gas
Chapter 19: Comparison of State Oil & Gas Law
Chapter 20: Master Limited Partnerships
Chapter 21: Sale Versus Lease Considerations in Oil and Gas Transactions
Chapter 22: Characterization and Taxation of Cross-Border Pipelines
Table of Statutes and Regulations
Table of IRS Administrative Pronouncements
Table of Cases
