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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