NIOSHTIC-2 Publications Search

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

Authors
Yasnowsky-PN
Source
MISSING :13 pages
Link
NIOSHTIC No.
10004445
Abstract
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.
Publication Date
19850101
Document Type
IH; Information Circular;
Fiscal Year
1985
Identifying No.
IC 9011
NIOSH Division
WO;
Source Name
MISSING
Page last reviewed: April 12, 2019
Content source: National Institute for Occupational Safety and Health Education and Information Division