The Resource Mineral properties other than gas and oil--operation, Richard A. Westin

Mineral properties other than gas and oil--operation, Richard A. Westin

Label
Mineral properties other than gas and oil--operation
Title
Mineral properties other than gas and oil--operation
Statement of responsibility
Richard A. Westin
Creator
Contributor
Subject
Genre
Language
eng
Summary
" ... analyzes the tax aspects of the operation and ownership of mineral properties other than oil and gas. The definition of mineral properties includes nonmetals such as clay, coal, and limestone, and metals such as iron, lead, and zinc. Although this Portfolio does not cover oil and gas properties, many of the basic tax concepts governing oil and gas properties apply to mineral properties and are therefore discussed. Likewise, cases and principles applicable to mineral properties frequently apply to oil and gas."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1945-
http://library.link/vocab/creatorName
Westin, Richard A.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 603-3rd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
U.S. income portfolios
Series volume
603-3rd
http://library.link/vocab/subjectName
Mines and mineral resources
Label
Mineral properties other than gas and oil--operation, Richard A. Westin
Instantiates
Publication
Note
Title from title screen (viewed June 17, 2014)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. I. Introduction. -- II. Economic interest concept -- III. Property -- IV. Depletion -- V. Exploration and development expenditures -- VI. Disposal of minerals other than cdal or domestic iron ore with a retained economic interest -- VII. Disposition of coal and iron ore under [section] 631(c) -- VIII. Miscellaneous mineral payments -- IX. Mineral classification -- X. Depreciation and cost recovery -- XI. Alternative minimum tax -- XII. Uniform capitalization rules -- XIII. Export of mineral properties -- XIV. Special rules for mining and solid waste reclamation and closing costs -- XV. Black lung benefits tax -- XVI. Abandoned coal mine reclamation fee -- XVII. Domestic production activities deduction -- XVIII. Mining related tax credits -- XIX. Operations on Indian lands -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60388139
System details
Mode of access: World Wide Web
Label
Mineral properties other than gas and oil--operation, Richard A. Westin
Publication
Note
Title from title screen (viewed June 17, 2014)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. I. Introduction. -- II. Economic interest concept -- III. Property -- IV. Depletion -- V. Exploration and development expenditures -- VI. Disposal of minerals other than cdal or domestic iron ore with a retained economic interest -- VII. Disposition of coal and iron ore under [section] 631(c) -- VIII. Miscellaneous mineral payments -- IX. Mineral classification -- X. Depreciation and cost recovery -- XI. Alternative minimum tax -- XII. Uniform capitalization rules -- XIII. Export of mineral properties -- XIV. Special rules for mining and solid waste reclamation and closing costs -- XV. Black lung benefits tax -- XVI. Abandoned coal mine reclamation fee -- XVII. Domestic production activities deduction -- XVIII. Mining related tax credits -- XIX. Operations on Indian lands -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60388139
System details
Mode of access: World Wide Web

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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