Taxation of Mining Operations
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Thorough, in-depth treatment, expert analysis of the issues, laws, regulations, cases and rulings that govern federal income taxation of operations involving minerals other than oil and gas.
Includes detailed coverage of:
• Prerequisites to and computation of the depletion deduction
• Mineral properties and aggregations
• Exploration and development expenses
• Depreciation, investment credit and tax preference items
• The alternative minimum tax
• Sales, leases and exchanges of mineral property
• Lease payments unrelated to production
• Production payments
• Sharing arrangements
• Partnerships and corporations
• Operations on American Indian lands
• Foreign operations
• Canadian income taxation
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Table of contents
CHAPTER 1 PREREQUISITES TO THE DEPLETION DEDUCTION
CHAPTER 2 COMPUTATION OF THE DEPLETION DEDUCTION
CHAPTER 3 LEASE PAYMENTS UNRELATED TO PRODUCTION
CHAPTER 4 MINERAL PROPERTIES AND AGGREGATIONS
CHAPTER 5 EXPLORATION AND DEVELOPMENT EXPENSES
CHAPTER 6 COST RECOVERY, CREDITS, AND LOSSES
CHAPTER 6A ALTERNATIVE MINIMUM TAX
CHAPTER 7 PRODUCTION PAYMENTS
CHAPTER 8 SALES AND LEASES, AND EXCHANGES OF MINERAL PROPERTY
CHAPTER 9 SHARING ARRANGEMENTS
CHAPTER 10 PARTNERSHIPS AND CORPORATIONS
CHAPTER 11 OPERATIONS ON AMERICAN INDIAN LANDS
CHAPTER 12 FOREIGN OPERATIONS
CHAPTER 13 CANADIAN INCOME TAXATION
CHAPTER 14 MEXICAN INCOME TAXATION
TABLE OF CASES
TABLE OF STATUTES
TABLE OF AGENCY DECISIONS