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Wayne Douglas Chief Deferred Income Plans & Trusts Section Financial Industries Division Rulings Directorate ...

5 May 1989 Income Tax Severed Letter AC57814- Resource Expenses of Limited Partner Current Amendments & Rulings Directorate Regulations Division Resource Industries Section B. ...

Your concern is whether that term refers to, in your case, a) the whole property owned by a taxpayer which could encompass anywhere from k of a section of land to 4-5 sections, or b) the whole property, usually the % section on which the easement, right of way or damage has been granted. ...

Chief Deferred Income Plans & Trusts Section Financial Industries Division Rulings Directorate ...

What it did do was to pay for a contractual right to acquire an interest in lands on which exploration and drilling had taken place by paying expenses already incurred by Scurry in connection therewith ". ...

Yours truly, ORIGINAL SIGNED BY for Director Small Business & General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch ...

" Note that the question was phrased in terms of whether a tax receipt could be issued in respect of the asset. ...

Kauffman Chief Leasing & Financing Section Financial Industries Division Rulings Directorate ...

The plan in question was previously classified as a Health & Welfare Trust and has been taxed accordingly. ...

Fuoco for Director Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch Small Business & General Division ...