• Taxation of Mining Operations
 
 
Shop by Jurisdiction
Shop by Practice Area
Shop Products
View ALM Products

View a different catalog:
Taxation of Mining Operations

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.


Availability: In Stock
Publisher :Matthew Bender
Available Formats: help

Available Formats

  • BOOK
  • Electronic book:epub ,for e-readers, including Adobe® Digital Editions, Apple® iPad®, SONY® Reader
  • Electronic book:mobi ,for Mobipocket readers including Amazon® Kindle®
BOOK
Quantity: Less More
$456.00
Electronic book:epub
Quantity: Less More
$456.00
Electronic book:mobi
Quantity: Less More
$456.00



    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.

    • 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

     

    Peter C. Maxfield


    Professor of Law and Dean Emeritus, University of Wyoming College of Law

    Robert M. Allen, CPA


    Partner (Retired), ERNST & YOUNG LLP, Partner, Mining Tax Solutions LLP, Gates Mills, Ohio

    J. Andrew Miller, CPA


    Partner, ERNST & YOUNG LLP, St. Louis, Missouri

     

 
The item you are trying to order is restricted to a quantity of 1 per order. Please complete the current order and place a new order for additional copy.
We are currently experiencing difficulties in adding this product to the cart. Please contact customer support at 1-800-543-6862 for assistance. You may continue to shop for other products in the store.

Products to Consider

Chisum on Patents
The most cited patent law treatise today, providing definitive analysis of all issues involving patent law doctrines, rules and case law.

Collier Monograph: Ancillary and Other Cross-Border Insolvency Cases Under Chapter 15 of the Bankruptcy Code
In a world becoming increasingly interdependent it is unusual for a major bankruptcy ...

Collier Pamphlet 2013 Edition, Part 2
Part two of the Collier Pamphlet Edition three-part series contains up-to-date, authoritative information on Bankruptcy Rules.

Moores Federal Practice Reference Guide: Manual of Complex Litigation
Moores Federal Practice Reference Guide - Manual for Complex Litigation, Fourth. Issued in 2004 under the auspices of the Federal Judicial Center, Washington, D.C., the Fourth Edition of the Manual is an important resource for federal litigators.

Nimmer on Copyright
The most cited work in the field and the undisputed leading authority for in-depth, comprehensive analysis of U.S. copyright law.