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Get this from a library federal tax treatment of income from oil and gas stephen l mcdonaldfederal tax treatment of income from oil and gas stephen l mcdonald home worldcat home about worldcat help search search for library items search for lists search for contacts search for a library create lists bibliographies and reviews or search worldcat find items in libraries near you distinctive tax treatment of income from oil and gas production stephen l mcdonaldt i historical background the provisions of federal tax law that result in distinctive treat abstract with the expiration of certain federal taxes as of the end of 1982 and revisions in the tax code made by the tax equity and fiscal responsibility act of 1982 the tax environment has somewhat changedthe practice of extracting natural gas from shale through hydraulic fracturing commonly referred to as fracking is becoming more widespread throughout the country it is essential for practitioners to understand the tax issues that could arise for clients who own property with shale gas deposits from 2001 to 2011 americans

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