Federal Taxation of Oil and Gas Transactions

William H. Byrnes (principal author), an Executive Professor of Texas A&M University School of Law, is an author of nine LexisNexis international tax and federal tax treatises, three Tax Facts books of National Underwriter, and over 1,000 tax articles. In 1994, he developed an international tax graduate program, pioneering in 1998 the first online LL.M. offered by an ABA law school (International Taxation). He held a senior position of international tax at Coopers & Lybrand (South Africa) specializing in transfer pricing and functional analysis. 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; Texas Estate Planning; and International Withholding Tax Guide. He may be contacted at williambyrnes@gmail.com.

Robert Polevoi (Original Author) is an attorney in private practice in California specializing in federal and state taxation. He is a graduate of the University of California, Los Angeles and received his law degree from the University of California, Hastings College of the Law in San Francisco. Mr. Polevoi has written extensively about federal and state tax law for many Matthew Bender publications.