London : Hodder & Stoughton, 27, Paternoster Row, MDCCCLXXXIV. [1884]

London : Hodder & Stoughton, 27, Paternoster Row, MDCCCLXXXIII. [1883]

Author and scholar Douglas Brinkley has been described by CNN as “a man who knows more about the presidency than just about any human being alive.” So it was a match made in history heaven when New-York Historical named him our official presidential historian in 2017. He’s long been a fixture at our Public Programs series and...

The post History at Home: 2 Public Programs About the Roosevelts and America’s Natural Treasures appeared first on Behind The Scenes.

Such screens could yield protein drugs with advantages over natural ones

U.S. natural gas production loses 2.3% of methane to leaks

A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to taxpayers with working or operating interests in mineral properties such as oil and gas, taxpayers who receive royalty or production payments from those interests, and small producers. 

The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns such as acquisition of interests in mineral properties, the deduction for the depletion of the property, and income from interests. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws.

Operation of Oil and Gas Properties
-    Royalty and Production Payments from Mineral Property
-    Mineral Production Payments
-    Oil and Gas Geological and Geophysical Expenses
-    Intangible Drilling and Development Costs (IDC)
-    Deduction for Tertiary Injectants
-    Mine Exploration Expenses
-    Mine Development Expenses
-    Deduction for Domestic Production Activities
-    At-Risk Rules
-    Passive Activity Losses

Depletion, Depreciation, and Amortization
-    Depletion Deductions—Economic Interest of Property
-    Definition of Property Subject to Depletion
-    Cost Depletion
-    Percentage Depletion
-    Depreciation of Improvements to Depletable Property

Sale, Exchange, or Disposition
-    Basis in Mineral Property
-    Gain or Loss on Disposition of Mineral Property
—    Dealer Dispositions
-    Gain or Loss on Disposition of Coal and Iron Ore
-    Abandonment or Worthlessness of Mineral Property
-    Unitization Agreements

Alternative Minimum Tax
-    AMT Adjustment for Exploration and Development Costs
-    Intangible Drilling Costs—AMT Tax Preference Item
-    Percentage Depletion—Tax Preference Item
-    AMT Credit Carryforward

Tax Credits
-    Nonconventional Source Fuel Credit
-    Foreign Tax Credit
-    Carbon Dioxide Capture Credit

Timber Income and Deduction
-    Gain or Loss on the Cutting of Timber
-    Timber Casualty Loss

If you would like more details about this product, or would like to order a copy online, please click here.

Rotch Library - NA1469.H33 A4 2018

Tanzanian encounters with chilling lionesses and pioneering women