Taxation of Mining Operations

ebook

By Peter C. Maxfield

cover image of Taxation of Mining Operations

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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.

  • Taxation of Mining Operations