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- Title
Does My Insurance Cover It? Effect of Hedging on the Oil and Gas Producer's Depletion and IDC Preference.
- Authors
Jones, Jared A.; Swiech, Robert A.; Kunkel, Paul J.
- Abstract
The article discusses the effects of price hedging on oil and gas producer's depletion. Topics discussed include the Gross and Taxable Income regulations of the oil producers, several taxpayer arguments regarding codes and regulations, insurance deductions, alternative minimum tax for the intangible drilling costs, and the U.S. Internal Revenue Service's rules governing the issue. Also discussed are the treatment of proper tax of the hedging transactions.
- Subjects
TAXATION of hedging (Finance); HEDGING (Finance); ALTERNATIVE minimum tax laws; DEPLETION allowances; GROSS income; UNITED States. Internal Revenue Service; TAXATION; LAW
- Publication
Journal of Taxation of Financial Products, 2017, Vol 14, Issue 3, p21
- ISSN
1529-9287
- Publication type
Article