LEADER 01805nam a22003371a 4500
006 m d f
007 cr bn mmmapmmp
008 100609s1978 dcu o f000 0 eng d
a| UMI c| UMI
a| Library of Congress. b| Congressional Research Service.
a| Analysis and Evaluation of Arguments For and Against Percentage Depletion h| [electronic resource].
a| [S.l] : b| [publisher not identified], c| 1978.
a| 1 online resource (63 pages) : b| digital, PDF file
a| text b| txt 2| rdacontent
a| computer b| c 2| rdamedia
a| online resource b| cr 2| rdacarrier
a| CRS Report.
a| Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
a| Restricted for use by site license.
a| Examines current provisions for depletion allowances, arguments for and against percentage depletion, estimates of the revenue gain from percentage depletion repeal, and the impact of percentage depletion on the effective income tax rates of key mineral industries. Includes tables.
a| System requirements: PDF reader software.
a| Depletion allowances.
a| Mines and mineral resources.
a| ProQuest U.S. Congressional Research Digital Collection.
i| Microfiche version: a| Library of Congress. Congressional Research Service. t| Analysis and Evaluation of Arguments For and Against Percentage Depletion
u| http://hdl.library.upenn.edu/1017.12/2382659 z| Connect to full text