Future role of related-party coal leases

Journal Article · Sat Jun 01 04:00:00 EDT 1985 · Oil Gas Tax Q.; (United States)

OSTI ID:5590677

Rivers, R; Joy, D W

An examination of the economic effects of the Deficit Reduction Act of 1984 assesses two prime aspects: actions which should be taken to modify existing related-party coal leases to adjust for the economic effects of the new law and how tax planners should construct future coal transactions. The analysis examines both aspects on the basis of maximizing after-tax income for taxpayers who mine coal. The new tax act provides objective guidelines to determine which coal leases will qualify for the tax benefits of Section 631(c), so that proper planning will allow the execution of these leases with greater assurance that they will withstand Internal Revenue Service scrutiny.

• Research Organization: Southern Illinois Univ., Carbondale
• OSTI ID: 5590677
• Journal Information: Oil Gas Tax Q.; (United States), Journal Name: Oil Gas Tax Q.; (United States) Vol. 33:4; ISSN OGTQD
• Country of Publication: United States
• Language: English

Related Subjects

01 COAL, LIGNITE, AND PEAT
015000* -- Coal
Lignite
& Peat-- Economic
Industrial
& Business Aspects
29 ENERGY PLANNING, POLICY, AND ECONOMY
294001 -- Energy Planning & Policy-- Coal
COAL MINING
ECONOMIC ANALYSIS
ECONOMIC IMPACT
ECONOMICS
INCOME
LAWS
LEASES
MINING
PLANNING
ROYALTIES
TAX LAWS