[PDF] INCOME TAX IMPACT OF SURFACE OWNER PIPELINE RIGHT-OF-WAY

Oil and gas tax and wealth planning considerations for landowners

interruption of surface operations) are generally taxed as ordinary income Payments for damage to land or property rights are generally characterized as a return of capital and gain to the extent the payments exceed the adjusted basis Payments for anticipated surface damages (as opposed to payments for loss of surface use) are taxable as ordinary

INCOME TAX IMPACT OF SURFACE OWNER PIPELINE RIGHT-OF-WAY

2016-0026

Feb 11, 2016 · GENIN-140082-15 3 regulations The Internal Revenue Service has consistently interpreted the undefined term “compensation” in section 1 6041-2 to include only payment for services, rather

Overview of the Taxable Municipal Market

the issuer may be lower than appears on the surface Performance Taxable municipal securities tend to exhibit return attributes like other investment grade fixed income categories such as tax‐exempt municipal bonds, corporate bonds, and U S Treasuries

Sales and Use Tax - Taxablility of Medical & Surgical Supplies

taxable platforms for home blood glucose monitor, 50 per box taxable normal, low and high calibrator solution / chips taxable spring-powered device for lancet, each taxable lancets, per box of 100 exempt paraffin, per pound vascular catheters tax description exempt disposable drug delivery system, flow rate of 50 ml or greater per hour

New York State Department of Taxation and Finance Taxpayer

whether the pensions paid to employees of the Manhattan and Bronx Surface Transit Operating Authority (hereinafter "MABSTOA") is taxable for purposes of the personal income tax imposed under Article 22 of the Tax Law This issue was addressed in an Advisory Opinion issued to Transport Workers

Rules of Department of Revenue

gibles that are taxable but which are not man-ufactured or fabricated in the sense those terms are commonly understood, e g , infor-mation organized by computer and then sold on tangible media (I) Product which is intended to be sold ultimately for final use or consumption—Tan-gible personal property, or any service that is

If you are engaged in building cleaning and maintenance

business, within the scope of the employee’s duties, and for which the employee is paid a wage or salary are not taxable Local sales tax Local sales tax must be collected at the rate in effect at the location where the building cleaning and maintenance service is provided Retailer’s responsibilities

ST 2002- 04 - Building Maintenance and Janitorial Services

NOTE 2: Clearing leaves and other debris from lawns is a taxable landscaping and lawn care service if sales exceed $5,000 in a calendar year under R C 5739 01(B)(3)(g) NOTE 3: Cleaning draperies and other fabr ics is a taxable laundry and dry cleaning service under R C 5739 01(B)(3)(d) 3

Audit Procedures for Oil and Gas Well Servicing

Persons who provide taxable services must collect sales tax from their customers on the total charge (materials and labor) for the service Charges for mileage, trip charges, standby charges etc connected with taxable services will also be taxable The following services are taxable: (see Rule 3 324 for definitions)pump change • rod