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- W108696357 abstract "The Internal Revenue Service is adding to oil and gas industry problems by issuing Revenue Ruling 83-46 because it challenges the long-standing common law doctrine that a contributor of services to the acquisition or development of an oil and gas prospect in return for an economic interest does not realize income until and unless production is attained. The author examines the possibilities for mitigating or circumventing the ruling by using alternative business associations. He concludes that partnerships under the Uniform Partnership Act would be a feasible way to bypass the ruling's tax consequences. He then recommends specific ways to structure the partnership. 59 references." @default.
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- W108696357 date "1987-01-01" @default.
- W108696357 modified "2023-09-27" @default.
- W108696357 title "Coping with revenue ruling 83-46: exploring alternatives to the pool of capital theory" @default.
- W108696357 hasPublicationYear "1987" @default.
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