Sale or Lease: Capital Gain or Ordinary Income Subject to Depletion in Mineral Transactions

Authors

Chris A. Verret

Keywords

Capital gains tax, Income tax -- Deductions -- United States, Mines and minerals

Repository Citation

Chris A. Verret, Sale or Lease: Capital Gain or Ordinary Income Subject to Depletion in Mineral Transactions, 32 La. L. Rev. (1972)
Available at: https://digitalcommons.law.lsu.edu/lalrev/vol32/iss3/4