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: ac Prerequisites to and computation of the depletion deduction ac Mineral properties and aggregations ac Exploration and development expenses ac Depreciation, investment credit and tax preference items ac The alternative minimum tax ac Sales, leases and exchanges of mineral property ac Lease payments unrelated to production ac Production payments ac Sharing arrangements ac Partnerships and corporations ac Operations on American Indian lands ac Foreign operations ac Canadian income taxation First published in 1981.This election will allow the amonetizinga of the Minimum Tax or Research Tax Credit carryovers that exist as of December 31, 2006. This could result in additional credit availability aup to 20% of the bonus depreciation amount, limited to theanbsp;...
|Title||:||Taxation of Mining Operations|
|Author||:||Peter C. Maxfield, J. Andrew Miller, Robert M. Allen|
|Publisher||:||LexisNexis - 2015-05-27|