Taxation of Mining Operations

Expert analysis of the issues, laws, regulations, cases, and rulings that govern federal income taxation of operations involving minerals other than oil and gas.
Publisher: Matthew Bender
Frequency: (1 issues)
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ISBN: 9781579117061
Publisher: Matthew Bender
Frequency: (1 issues)
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Book Edition: 36

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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

First published in 1981.

The eBook versions of this title feature links to Lexis Advance for further legal research options.

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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

INDEX