Download or read book Oil and Gas Tax written by Denney L. Wright and published by Aspen Publishing. This book was released on 2019-11-14 with total page 575 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation of oil and gas is one of the more complicated areas of the U.S. federal income tax law. Unique principleshave developed over the years as Congress, the IRS, the courts and taxpayers have designed, interpreted, and pursued energy development. Taxpayers and the government have had to deal with the high risk and significant costs associated with oil and gas development, all within the context of oil and gas production being a core national security priority through the years. The unconventional revolution combined with continued significant conventional development has caused a renewed interest in these matters. Taxation is always crucial in judging the economics of oil and gasdevelopment, so this casebook should prove timely as taxpayers and financial advisors renew their interest — or immerse themselves for the first time — in these concepts and principles. A particular challenge is application of conventional rulesto unconventional production processes, which is highlighted and explored in this timely casebook. The aim of Chapter 1 is to provide an overview of the history of oil and gas development in the United States, as well as to introduce basic federal income tax concepts. This knowledge will facilitate the in-depth study of U.S federal oil and gas taxation in Chapters 2–11. Professors and students will benefit from: Discussion of historic oil and gas industry and general federal income tax issues Discussion of oil and gas tax principles, provisions and policies, highlighting unique aspects of the law Text that fits unconventional development into the conventional tax rules developed over the years Practitioners will benefit from: Refresh of oil and gas tax issues contained in a casebook dedicated entirely to oil and gas tax matters Comparison and contrast of unconventional and conventional principles, policies and tax rules
Download or read book Federal Taxation of Oil and Gas Transactions written by Leland E. Fiske and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Oil and Gas Tax Provisions written by United States. Congress. Senate. Committee on Finance. Subcommittee on Energy, Natural Resources, and Infrastructure and published by . This book was released on 2009 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Energy Tax Provisions written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1977 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Description of the Statutory Provisions Affecting the Tax Treatment of Domestic Oil and Gas Producers Scheduled for Hearings Before the Subcommittee on Oversight Committee on Ways and Means U S House of Representatives on May 5 and 6 1983 written by and published by . This book was released on 1983 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Energy Tax Provisions written by and published by . This book was released on 1977 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Oil and Gas Tax Incentives and Rising Energy Prices written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2011 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Hemingway Oil and Gas Law and Taxation written by Richard W. Hemingway and published by West Academic Publishing. This book was released on 2004 with total page 842 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work covers the substantive law of oil and gas and federal income taxation of oil and gas transactions. The first three chapters examine interests and transactions in the mineral estate. The fourth chapter covers surface and subsurface issues. Chapters five through eight examine in detail the oil and gas lease. Chapter nine addresses the issue of transfers by the lessor and the lessee. Chapters 10 through 12 are devoted to oil and gas taxation. Students will see that this work gives them quick access to the law of oil and gas and the law of oil and gas taxation.
Download or read book An Analysis of the Federal Tax Treatment of Oil and Gas and Some Policy Alternatives written by Leroy Dunn and published by . This book was released on 1974 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Proceedings of the Annual Institute on Oil and Gas Law and Taxation as it Affects the Oil and Gas Industry written by and published by . This book was released on 1959 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Oil and Gas Federal Income Taxation 2024 written by Cch Tax Law and published by . This book was released on 2023-11-27 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The natural resources industry can be a difficult area of tax practice, even for seasoned CPAs. Individuals working in this field must be well-versed in challenging taxation aspects, with themes ranging from the acquisition of mineral rights to the production of minerals. However, with regular study of the most current materials, practitioners can be confident they have the tools they need to properly represent clients in compliance with the United States federal income tax system. As a comprehensive taxation resource, Wolters Kluwer offers books like Oil and Gas: Federal Income Taxation (2024), which enables tax professionals to stay sharp in this area of practice. Summary of Contents Written by the experienced editorial staff at Wolters Kluwer, Oil and Gas: Federal Income Taxation (2024) is comprised of the most up-to-date information, supporting tax professionals in this niche industry. This single-volume text provides a comprehensive look into the tax laws of the oil and gas industry. The contents of this book cover recently instituted developments since the previous publication, including: New legislation Regulatory updates Judicial changes This foundation is dissected over six sections of reference, including Introduction to Oil and Gas Taxation, Acquisition of Interests, The Exploration Period, The Production Period, Dispositions, and Other Areas. Throughout these six categories, readers will be instructed on a variety of the technical facets of oil and gas taxation, including: Accounting methods, economic concerns, royalties, and working or operating mineral interest Purchase and lease preparations, as well as gross and taxable income from property Production payments and net profits arrangements Expenses for geological and/or geophysical items Intangible drilling and development costs Sharing arrangements and carried interests Depletion or depreciation Unitizations, interest disposition, and nontaxable exchanges Ownership types, abandonments and losses, and alternative minimum tax Nonconventional fuel credit and internal provisions Features of Oil and Gas: Federal Income Taxation (2024) A particular benefit of this handbook is the innovative style in which it is written. The layout begins with an immersive introduction to the nature of oil and gas reserves. This coverage allows readers to refresh on certain topics and gain a deeper understanding of the industry as a whole. Subsequent material is organized sequentially so that readers can follow the path of normal industry events for emerging oil and gas reserves. An included index is arranged by topic, allowing readers to quickly pinpoint the subject in question with the additional aid of a meticulous Table of Cases and Rulings Lists. Throughout the book, readers will be assisted through planning and strategy approaches designed to promote an integrated understanding of topics. References are additionally available through the full text, allowing for greater analysis of corresponding code and regulation sections, IRS court rulings, and more. The inclusion of such authorities provides readers with convenient, trustworthy resources for further research. Authoritative Resources by Wolters Kluwer Whether you're looking into tax or legal work in natural resources or a current professional in the field, Oil and Gas: Federal Income Taxation (2024) can help you stay informed. Contact us today for more information about our authoritative CCH(R) Publications and nationally accredited continuing professional education (CPE) programs.
Download or read book Tax Treatment of Producers of Oil and Gas written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 1983 with total page 716 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Income Tax Considerations in Oil and Gas Company Mergers and Acquisitions written by and published by . This book was released on 1984 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Oil and Gas Federal Income Taxation 2023 written by Cch Tax Law and published by . This book was released on 2023-03-13 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The natural resources industry can be a difficult area of tax practice, even for seasoned CPAs. Individuals working in this field must be well-versed in challenging taxation aspects, with themes ranging from the acquisition of mineral rights to the production of minerals. However, with regular study of the most current materials, practitioners can be confident they have the tools they need to properly represent clients in compliance with the United States federal income tax system. As a comprehensive taxation resource, Wolters Kluwer offers books like Oil and Gas: Federal Income Taxation (2023), which enables tax professionals to stay sharp in this area of practice. Summary of Contents Written by the experienced editorial staff at Wolters Kluwer, Oil and Gas: Federal Income Taxation (2023) is comprised of the most up-to-date information, supporting tax professionals in this niche industry. This single-volume text provides a comprehensive look into the tax laws of the oil and gas industry. The contents of this book cover recently instituted developments since the previous publication, including: New legislation Regulatory updates Judicial changes This foundation is dissected over six sections of reference, including Introduction to Oil and Gas Taxation, Acquisition of Interests, The Exploration Period, The Production Period, Dispositions, and Other Areas. Throughout these six categories, readers will be instructed on a variety of the technical facets of oil and gas taxation, including: Accounting methods, economic concerns, royalties, and working or operating mineral interest Purchase and lease preparations, as well as gross and taxable income from property Production payments and net profits arrangements Expenses for geological and/or geophysical items Intangible drilling and development costs Sharing arrangements and carried interests Depletion or depreciation Unitizations, interest disposition, and nontaxable exchanges Ownership types, abandonments and losses, and alternative minimum tax Nonconventional fuel credit and internal provisions Features of Oil and Gas: Federal Income Taxation (2023) A particular benefit of this handbook is the innovative style in which it is written. The layout begins with an immersive introduction to the nature of oil and gas reserves. This coverage allows readers to refresh on certain topics and gain a deeper understanding of the industry as a whole. Subsequent material is organized sequentially so that readers can follow the path of normal industry events for emerging oil and gas reserves. An included index is arranged by topic, allowing readers to quickly pinpoint the subject in question with the additional aid of a meticulous Table of Cases and Rulings Lists. Throughout the book, readers will be assisted through planning and strategy approaches designed to promote an integrated understanding of topics. References are additionally available through the full text, allowing for greater analysis of corresponding code and regulation sections, IRS court rulings, and more. The inclusion of such authorities provides readers with convenient, trustworthy resources for further research. Authoritative Resources by Wolters Kluwer Whether you're looking into tax or legal work in natural resources or a current professional in the field, Oil and Gas: Federal Income Taxation (2023) can help you stay informed. Contact us today for more information about our authoritative CCH(R) Publications and nationally accredited continuing professional education (CPE) programs.
Download or read book Tax Policy written by United States. General Accounting Office and published by . This book was released on 1990 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Proceedings of the Annual Institute on Oil and Gas Law and Taxation written by and published by . This book was released on 1998 with total page 904 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Issues in the Taxation of Petroleum and Natural Gas Income written by Seymour Fiekowsky and published by . This book was released on 1976 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
