Proceedings of the ... Annual Institute on Oil and Gas Law and Taxation as it Affects the Oil and Gas Industry, 2. sējumsM. Bender, 1951 |
No grāmatas satura
1.–3. rezultāts no 50.
353. lappuse
... taxpayer the burden of de- termining the proper reserves . Neither the taxpayer nor the Commissioner , it would seem , has the authority to recalculate retroactively the deductions used prior to the discovery of the error , in the ...
... taxpayer the burden of de- termining the proper reserves . Neither the taxpayer nor the Commissioner , it would seem , has the authority to recalculate retroactively the deductions used prior to the discovery of the error , in the ...
383. lappuse
... taxpayer's returns for all future years is still the rule . Regulations for years have pro- vided two options , that is the option with respect to charging off or capitalizing intangible drilling costs on productive wells and a separate ...
... taxpayer's returns for all future years is still the rule . Regulations for years have pro- vided two options , that is the option with respect to charging off or capitalizing intangible drilling costs on productive wells and a separate ...
483. lappuse
... taxpayer operating to such an extent as to be classified as a dealer in such interests ? 23 It should be noted that even though a taxpayer is ad- mittedly a dealer in a certain type of properties , it is possible for him to acquire that ...
... taxpayer operating to such an extent as to be classified as a dealer in such interests ? 23 It should be noted that even though a taxpayer is ad- mittedly a dealer in a certain type of properties , it is possible for him to acquire that ...
Citi izdevumi - Skatīt visu
Proceedings of the ... Annual Institute on Oil and Gas ..., 8. sējums,1957. daļa Fragmentu skats - 1957 |
Proceedings of the ... Annual Institute on Oil and Gas ..., 9. sējums,1958. daļa Fragmentu skats - 1958 |
Bieži izmantoti vārdi un frāzes
acreage acres agreement application assignment basis bonus Bureau capital carried interest Commissioner construed contract costs Court of Civil decision deduction delay rentals depletion allowance depreciation economic interest effect entitled error ref'd executed exploration fee simple G and G gas lease granting clause held Helvering implied covenant income industry intangible drilling Internal Revenue Code land lease form leased premises leasehold leasehold estate lessee lessee's lessor Magnolia Petroleum Co McGlauns ment mineral fee obligation Oil & Gas oil and gas Oil Company oil or gas oil payment Okla operations option overriding royalty parties percentage depletion permit Petroleum pooling primary term problem Producers 88 Producers Oil Company production profits provision purpose question reason regulation Revenue royalty interest royalty owners rule rule of capture specific Stanolind Stephens County Superior Oil supra Supreme Court taxpayer termination thereof tion tract undivided unit