Taxation of Mining Operations

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:
•   Prerequisites to and computation of the depletion deduction
•   Mineral properties and aggregations
•   Exploration and development expenses
•   Depreciation, investment credit and tax preference items
•   The alternative minimum tax
•   Sales, leases and exchanges of mineral property
•   Lease payments unrelated to production
•   Production payments
•   Sharing arrangements
•   Partnerships and corporations
•   Operations on American Indian lands
•   Foreign operations
•   Canadian income taxation

First published in 1981.