Taxation of coal: an update
Journal Article
·
· Oil Gas Tax Q.; (United States)
OSTI ID:6313295
The coal-mining industry is subject to a myriad of tax laws, regulations, and rulings. Recent developments in the area of coal mining have resolved some past conflicts and further confused others. Nevertheless, a taxpayer involved in any aspect of coal mining should carefully analyze both tax and nontax implications related thereto. There can be benefits for the taxpayer who considers the structure of the transaction, the timing and method of acquisition, classification of exploration and development stage costs, and the interaction of depletion, Section 631(c), and the concept of economic interest. 71 references.
- Research Organization:
- Deloitte Haskins and Sells, Denver, CO
- OSTI ID:
- 6313295
- Journal Information:
- Oil Gas Tax Q.; (United States), Journal Name: Oil Gas Tax Q.; (United States) Vol. 29:4; ISSN OGTQD
- Country of Publication:
- United States
- Language:
- English
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