AICPA Committees

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Publication Date

1965

Relational Format

pamphlet

Publisher

American Institute of Certified Public Accountants

Keywords

Mineral lands -- Taxation; Mines and mineral resources -- Taxation -- Law and legislation

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Tax Committee Comments and Recommendations, No. 16: Comments on Proposed Rule Making Under Section 614 of the Internal Revenue Code of 1954 Relating to Elections to Treat Operating Mineral Interests in the Same Tract or Parcel as Separated or in Combination, Submitted to the IRS - April 23, 1965

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