Federal oil and gas taxation
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Federal oil and gas taxation by Joseph B. Katchen

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Published by R. De Boo in Toronto .
Written in English



  • Canada.


  • Petroleum -- Taxation -- Law and legislation -- Canada.,
  • Natural gas -- Taxation -- Law and legislation -- Canada.

Book details:

Edition Notes

Includes bibliographical references and index.

Statementby Joseph B. Katchen and Robert W. Bowhay.
ContributionsBowhay, Robert W., joint author.
LC ClassificationsKE5914.M5 K3 1977
The Physical Object
Paginationv, 139 p. ;
Number of Pages139
ID Numbers
Open LibraryOL4284148M
ISBN 100888200099
LC Control Number78310648

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Oil and Gas: Federal Income Taxation is an invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA, and Sean P. Hennessee, JD, this detailed. Authoritative industry references are available in Exhibit Research Materials, Oil and Gas Taxation. The list is also useful for the study of oil and gas taxation. While the list is not exhaustive, it will provide an excellent introduction. Oil and gas taxation in the United States Deloitte Taxation and Investment Guides1 Summary The principal U.S. taxes and rates applicable to companies in the oil and gas extraction business are: • Federal Income Tax 35% (top rate) • Federal Alternative Minimum tax (AMT) 20% • Federal Withholding Tax * o Dividends 30% o Interest 30%. Additional Physical Format: Online version: Katchen, Joseph B. Federal oil and gas taxation. Toronto: R. De Boo, © (OCoLC) Document Type.

COVID Resources. Reliable information about the coronavirus (COVID) is available from the World Health Organization (current situation, international travel).Numerous and frequently-updated resource results are available from this ’s WebJunction has pulled together information and resources to assist library staff as they consider how to handle .   The aim of Chapter 1 is to provide an overview of the history of oil and gas development in the United States, as well as to introduce basic federal income tax concepts. This knowledge will facilitate the in-depth study of U.S federal oil and gas taxation in Chapters 2– Professors and students will benefit from:Pages: The taxation of natural resources is one of the more complicated areas of the U.S. federal income tax system. From the acquisition of the mineral rights, to the exploration and development of the property, to the ultimate production of the mineral, there are unusual and challenging tax aspects along every step of the way. Oil and Gas: Federal Income Taxation is an invaluable single . Chapter Foreign Oil and Gas Activities and the Foreign Tax Credit Chapter Selected Tax Issues and Provisions VOLUME 2 Chapter Windfall Profit Tax (Repealed) Chapter The Tax Return, Audits and Selected Audit Issues in the Oil and Gas Industry Chapter Federal Excise Taxes on Oil and Gas Chapter Comparison of State Oil.

Oil and gas tax is complex. Patrick Hennessee’s new Oil and Gas: Federal Income Taxation () book simplifies this complex topic. It describes oil and gas tax, and provides a wealth of information about the topic. This book can be . Oil and Gas: Federal Income Taxation () is an invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Tax credits and incentives for oil & gas producers in a low-price environment Credits & Incentives talk with Deloitte “Credits & Incentives talk with Deloitte,” is a monthly column by Kevin Potter of Deloitte Tax LLP, featured in the Journal of Multistate Taxation and Incentives, a Thomson Reuters publication. Table of contents 4 Preface 5 Introduction 5 Canada’s oil and gas industry 6 The tax environment 7 About this book 7 Glossary 7 Cross-references 7 Index 8 Overview of the Canadian tax regime 8 Oil and gas activities 8 Forms of organization 9 Income taxation 11 Capital gains 11 Utilization of losses 11 Tax administration 12 Filing requirements and tax payments 12 CorporationsFile Size: 2MB.