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- W2220803464 abstract "The Economic Recovery Tax Act of 1981 may affect significantly the tax liability of persons in the oil and gas industry. In addition to reducing the top individual tax rate from 70 to 50%, setting a 3-yr tax cut in motion, and modifying the Windfall Profit Tax for newly discovered oil, royalty owners, and independent producers of stripper oil (starting in 1983), the act substantially alters the rules relating to depreciation, investment credits, and research and experimentation. Under the act, the cost of most equipment may be recouped over a 3- or 5-yr period (without regard to useful life concepts) at an accelerated recovery rate; the cost of depreciable real estate generally is recoupable over a 15-yr period at a rate approximating 175% declining balance. The act, in addition, classifies petroleum storage facilities as equipment with a 5-yr recovery period. It also liberalizes significantly the tax leasing rules to allow the tax benefits of ownership to become, virtually, a subject of the parties' negotiations." @default.
- W2220803464 created "2016-06-24" @default.
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- W2220803464 date "1981-11-23" @default.
- W2220803464 modified "2023-09-23" @default.
- W2220803464 title "Tertiary recovery and the new 25% R and D tax credit under the 1981 Economic Recovery Act" @default.
- W2220803464 hasPublicationYear "1981" @default.
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