Taxation of Mining Operations
Select a format
Select subscription type
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 email@example.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.
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
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.
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
NYU 80th Institute on Federal Taxation with NYU Review of Employee Benefits & Executive Compensation$2,379.00
Three Neglected Pieces of the Documentary History of the Constitution and Bill of Rights: Remarks on the Amendments to the Constitution by a Foreign Spectator, Essays of the Centinel, Revived, and Extracts from the Virginia Senate Journal$52.00
NYU 80th Institute on Federal Taxation with NYU Review of Employee Benefits & Executive Compensation and Consolidated Index and Tables Volumes$2,477.00