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A Summary of Current and Historical Federal Income Tax Treatment of Mineral Exploration and Development Expenditures.

Yasnowsky PN

MISSING :13 pages

10004445

In this Bureau of Mines report, the federal income tax treatment of mineral exploration and development expenditures is summarized, and changes in the tax treatment of these expenditures since 1951 are detailed and analyzed. Although no attempt is made to establish causal relationships, major tax changes favorable to exploration and development activities did occur in 1951 and 1966 when the nation was engaged in military actions and the economy was expanding. More recent changes have been unfavorable to exploration and development and were parts of major tax reform efforts.

19850101

IH; Information Circular;

1985

IC 9011

WO;

MISSING