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Development of statutory depletion of oil and gas properties
Gilles, Louis H., JR.
Gilles, Louis H., JR.
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t1959_Gilles.pdf
Adobe PDF, 57.03 MB
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1959-05
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Thesis
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Abstract
It is not the purpose of this paper to analyze the
economic aspects in rationalizing the first premise, but
rather to present some of. the arguments that have been
advanced by both the oil interests and their adversaries as
the controversies developed.
The second premise has -real accounting implication and
in theory should ·be indisputable. Here the problem has been
one of measurement and administration.
No attempt will be made in this paper to discuss depletion
in reference to state and local taxation.
Table of Contents
Introduction -- Nature of depletion -- Legislation prior to the sixteenth amendment -- Discovery value depletion -- Percentage depletion -- Legislation since 1926 -- Joint committee on the economic report -- Congressional activity since 1955 -- Concluding remarks -- Bibliography
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Thesis (M.B.A.)-- University of Wichita, College of Business, Department of Accounting
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Wichita State University
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Wichita State University