Oil and Gas Taxation: Cases and MaterialsSimon Moritz Frank Prentice-Hall, 1956 - 314 lappuses |
No grāmatas satura
1.–3. rezultāts no 49.
275. lappuse
... partnership interests . The new code also supplies guidance previously lacking by treating the basis problems of the partners who remain in the partnership . As a general rule , the basis of partnership assets is not affected by ...
... partnership interests . The new code also supplies guidance previously lacking by treating the basis problems of the partners who remain in the partnership . As a general rule , the basis of partnership assets is not affected by ...
276. lappuse
Cases and Materials Simon Moritz Frank. many years , that an interest in a partnership is an asset apart from the underlying partnership property.73 However , the collapsible partnership provisions of Section 751 require the sell- ing ...
Cases and Materials Simon Moritz Frank. many years , that an interest in a partnership is an asset apart from the underlying partnership property.73 However , the collapsible partnership provisions of Section 751 require the sell- ing ...
277. lappuse
... partnership and his interest represents one - eighth of the working interest in an oil and gas lease , he may not , unless the partnership elects to adjust the basis of partnership property , use the $ 100,000 purchase price as the ...
... partnership and his interest represents one - eighth of the working interest in an oil and gas lease , he may not , unless the partnership elects to adjust the basis of partnership property , use the $ 100,000 purchase price as the ...
Saturs
Table of Cases | 5 |
Chapter I | 11 |
Interest of the LesseeWorking Interest or Leasehold | 11 |
Autortiesības | |
20 citas sadaļas nav parādītas.
Bieži izmantoti vārdi un frāzes
5th Cir acquired acres advance royalty agreement allocated allowance for depletion amount applied assignment assignor basis Board of Tax bonus capital assets capital gains capital investment cash claimed Commissioner computing contract corporation cost depletion Court of Appeals December 31 decision depletion allowance depletion deduction depreciation determined development costs drilling and development drilling costs duction economic interest Elbe election entitled equipment expenditures expenses gas in place gas lease gross income held Helvering income tax intangible drilling Internal Revenue Code land leasehold lessee lessor loss ment method mineral interest net income oil and gas Oil Company oil in place oil or gas oil payment operating option ordinary income owner paid partnership payment right percentage depletion petitioner petitioner's plaintiff proceeds profits purchase received rentals respondent Revenue Act royalty interest S.Ct salvage value Section 23 share statute supra Tax Appeals Tax Court taxable taxpayer Texas tion tract transaction transfer trust unit