{"product_id":"9781579117061","title":"Taxation of Mining Operations","description":"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. \u003cp\u003e\u003cb\u003eIncludes detailed coverage of:\u003c\/b\u003e \u003cbr\u003e•   Prerequisites to and computation of the depletion deduction \u003cbr\u003e•   Mineral properties and aggregations \u003cbr\u003e•   Exploration and development expenses \u003cbr\u003e•   Depreciation, investment credit and tax preference items \u003cbr\u003e•   The alternative minimum tax \u003cbr\u003e•   Sales, leases and exchanges of mineral property \u003cbr\u003e•   Lease payments unrelated to production \u003cbr\u003e•   Production payments \u003cbr\u003e•   Sharing arrangements \u003cbr\u003e•   Partnerships and corporations \u003cbr\u003e•   Operations on American Indian lands \u003cbr\u003e•   Foreign operations \u003cbr\u003e•   Canadian income taxation\u003c\/p\u003e\u003cp\u003eFirst published in 1981.\u003c\/p\u003e","brand":"LexisNexis","offers":[{"title":"Default Title","offer_id":47129079873776,"sku":"9781579117061","price":734.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9781579117061_p0.jpg?v=1763789776","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9781579117061","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}