Arthur Young's oil and gas guide
- Arthur Young and Co., Tulsa, OH (US)
This book is divided into the following chapters: Depletion; Economic Interest; Depletion Deduction{emdash}General; Cost Depletion; Allowance or Disallowance of Depletion Deduction; Restoration of Depletion to Income by Lessor in Case of Termination of Lease; Time for Depletion Deduction; Property for Depletion Purposes; Gross Income from the Property; Taxable Income from the Property for Depletion Purposes; Limitations on Percentage Depletion; Interests in Oil and Gas in Place: Royalty and Overriding Royalty; Interests in Oil and Gas in Place: Minimum Royalties; Interest in Oil and Gas in Place: Working Interest (or Operating Mineral Interest); Interests in Oil and Gas in Place: Production Payments; Interests in Oil and Gas in Place: Carried Interests; Interests in Oil and Gas in Place: Net Profit Arrangements; Bonus and Delay Rental; Lease (or Sublease) and Sale; Intangible Drilling and Development Costs: Tertiary Injections: Bottom Hole and Dry Hole Contributions; Lease Costs.
- OSTI ID:
- 5514818
- Country of Publication:
- United States
- Language:
- English
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