Taxation of oil and gas payments based on production
Journal Article
·
· Oil Gas Tax Q.; (United States)
OSTI ID:5357784
Whenever production occurs on leased acreage, the mineral owner may become entitled to three different types of payment: royalties, overriding royalties, and production payments. This article explores the tax consequences to the mineral owner of each. One way for mineral owners to maximize their gross returns and minimize their tax liability is to fully utilize the depletion allowances available. 26 references, 1 table
- Research Organization:
- Texas A and M Univ., College Station
- OSTI ID:
- 5357784
- Journal Information:
- Oil Gas Tax Q.; (United States), Journal Name: Oil Gas Tax Q.; (United States) Vol. 32:1; ISSN OGTQD
- Country of Publication:
- United States
- Language:
- English
Similar Records
Taxation of oil and gas payments received independent of production
Arthur Young's oil and gas guide
Tax advantages of a deferred minimum annual royalty provision in oil and gas leases
Journal Article
·
Wed Jun 01 00:00:00 EDT 1983
· Oil Gas Tax Q.; (United States)
·
OSTI ID:5797577
Arthur Young's oil and gas guide
Book
·
Sat Dec 31 23:00:00 EST 1988
·
OSTI ID:5514818
Tax advantages of a deferred minimum annual royalty provision in oil and gas leases
Journal Article
·
Mon Nov 30 23:00:00 EST 1981
· Oil Gas Tax Q.; (United States)
·
OSTI ID:5851871
Related Subjects
02 PETROLEUM
021000* -- Petroleum-- Legislation & Regulations
03 NATURAL GAS
031000 -- Natural Gas-- Legislation & Regulations
29 ENERGY PLANNING, POLICY, AND ECONOMY
290200 -- Energy Planning & Policy-- Economics & Sociology
294002 -- Energy Planning & Policy-- Petroleum
294003 -- Energy Planning & Policy-- Natural Gas
DEPLETION ALLOWANCES
INCOME
INDUSTRY
LAWS
LEASES
LEGAL ASPECTS
NATURAL GAS INDUSTRY
NATURAL GAS WELLS
OIL WELLS
PETROLEUM INDUSTRY
ROYALTIES
TAX LAWS
TAXES
WELLS
021000* -- Petroleum-- Legislation & Regulations
03 NATURAL GAS
031000 -- Natural Gas-- Legislation & Regulations
29 ENERGY PLANNING, POLICY, AND ECONOMY
290200 -- Energy Planning & Policy-- Economics & Sociology
294002 -- Energy Planning & Policy-- Petroleum
294003 -- Energy Planning & Policy-- Natural Gas
DEPLETION ALLOWANCES
INCOME
INDUSTRY
LAWS
LEASES
LEGAL ASPECTS
NATURAL GAS INDUSTRY
NATURAL GAS WELLS
OIL WELLS
PETROLEUM INDUSTRY
ROYALTIES
TAX LAWS
TAXES
WELLS