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Oil and Gas Tax Reporter
The Oil and Gas Tax Reporter provides a thorough analysis of oil and gas tax issues, expert commentary, helpful planning insights and practical examples illustrating the concepts discussed. This practice-friendly natural resources tax resource increases the efficiency of your research with sections organized to trace the industry pattern for developing oil and gas reserves.
- Introduction to Topics Pertaining to the Oil and Gas Tax
- Acquisition of Natural Resources Tax Interests
- The Exploration Period
- The Production Period
- Dispositions
- Other Areas
Up-To-Date Information and Oil and Gas Tax Strategies
All of the content in the Oil and Gas Tax Reporter is current and up-to-date, with natural resources tax strategies designed to help you reduce tax obligations. Links connect you to further information.
- Monthly natural resources tax newsletter
- Helpful strategy and planning suggestions
- Topical Index links to explanations
- References to corresponding Oil and Gas Tax Code and Regulation Sections
- IRS Rulings and Court Decisions citations for further research
- Smart Charts™ quick reference tool
- Access to summaries of Federal and State developments affecting Oil and Gas tax compliance
Topics of Interest
The Oil and Gas Tax Reporter provides answers on topics of vital interest to accounting, tax and legal practitioners concerned with financial issues related to the natural resources tax law within the industry.
- Economic Interest
- Lease and Purchase Arrangements
- Royalty and Overriding Royalty
- Minimum Royalties
- Working Interest (or Operating Mineral Interest)
- Production Payments
- Net Profits Arrangements
- Geophysical Expenses
- Intangible Drilling and Development Costs
- Sharing Arrangements and Carried Interests
- Depletion Deduction – General
- Allowance or Disallowance of Depletion
- Property for Depletion Purposes
- Cost Depletion
- Gross Income from the Property
- Taxable Income from the Property for Depletion Purposes
- Limitations on Percentage Depletion
- Unitizations
- Disposition of Interests -- Lease (or Sublease) and Sale
- Nontaxable Exchanges
- Losses and Abandonments
- Associations Taxable as Corporations
- Partnerships
- Selected Corporate Issues
- Alternative Minimum Tax
- Special Provisions Affecting the Determination of Tax
- Tax Credits
- DepreciationApplication of Accounting Methods
- International Provisions
- Current Developments – Summaries
- State Tax Summaries
NEW!
- Smart Charts™ for the Oil and Gas Tax Library
- Property Taxes
- Oil Properties
- Gas Properties
- Oil & Gas Machinery/Equipment
- Assessment/Valuation Basis for Oil & Gas Property
- State Business Income Tax
- Depletion Deduction
- Credits
- State Sales Tax
- Machinery/Equipment Used in Oil & Gas Exploration, Drilling or Production
- Severance Taxes
- Other Taxes and Fees
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