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- W60525498 abstract "The Internal Revenue Service added confusion to the calculation of the net income limitation for the Windfall Profits Tax (WPT) in Revenue Ruling 85-79 and Private Letter Ruling 8406006, which appear to have no other purpose than to increase federal revenues. The result was to confuse the meaning of intangible drilling and development costs (IDC), the minimum and alternative minimum tax, and recapture of excess IDC as well. The ruling fragments identical concepts of IDC and costs for income and windfall profit tax purposes, which broadens the scope of the minimum and alternative minimum taxes without signaling that the converse tax burden of Section 1254 recapture has also narrowed. It also warps the concept of taxable income from the property. The situation calls for a withdrawal and new thinking to minimize dissonance in the tax law." @default.
- W60525498 created "2016-06-24" @default.
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- W60525498 date "1986-03-01" @default.
- W60525498 modified "2023-09-26" @default.
- W60525498 title "Revenue Ruling 85-79: raising confusion to raise taxes" @default.
- W60525498 hasPublicationYear "1986" @default.
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