Also added new Exhibit 4.
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See Exhibit 4. Deleted expired tax provisions previously numbered as Exhibits 4. Several new tax incentives are described in IRM 4. Updated IRM 4.
Added IRM 4. Outer Continental Shelf. Kathy J. This handbook introduces examiners to and assists them in the examination of income tax returns of taxpayers in the oil and gas industry. Diligent use of these guidelines will shorten the time needed to acquire the examination skills essential to this specialty.
Nothing contained herein should discourage examiners from improving upon these techniques or from exercising their own initiative and ingenuity. Authoritative industry references are available in Exhibit 4. The list is also useful for the study of oil and gas taxation. While the list is not exhaustive, it will provide an excellent introduction.
Refer to Exhibit 4. These guidelines are a compilation of the examination techniques used by some of our most experienced revenue agents. They are intended to illustrate the variety of problems encountered in examining Federal income tax returns involving oil and gas transactions. The oil and gas examination guidelines in this handbook identify potential issues and problem areas that an agent will likely encounter in the examination of an oil company or individual operator. While no guideline, examination plan, or textbook can cover all possible issues or examination techniques in an industry as complex and diverse as the petroleum industry, the handbook will be a useful tool for the examiner.
However, individual initiative, planning, and research will be needed to cope with the rapid changes taking place within the petroleum industry. This industry, which involves the exploitation of natural resources, is subject to a large number of substantive tax law provisions.
It becomes impractical, if not impossible, to clearly delineate examination techniques from the application of law. In many sections of this IRM, examination techniques are interspersed with discussion of the legal aspects of the particular transactions involved.
References to the tax law will be general and brief in nature and should not be relied upon for complete understanding of the law. Rather, it is recommended that the agent augment these guidelines with research and study. Included in Exhibit 4. Many examination features in the oil and gas industry are common to commercial enterprises but the handbook will highlight those areas peculiar to the industry. Note that the examination techniques in this issuance are suggestive but not mandatory procedures for field personnel.Planning a visit to the United States?
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Shopping online in the U. You can pay for your order in a store or even use an international credit card. Once you place an order, you or someone you know can pick it up at a Sears store, have it shipped to over countries—whatever is most convenient for you. Skip Navigation Sears home. Free U. Sears International Online Shopping If you are planning to visit the United States, or have friends and family here, shop at Sears to get everything you want—including gifts for yourself or others.
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Visit our other sites: Shop Kmart.Content of PetroWiki is intended for personal use only and to supplement, not replace, engineering judgment. SPE disclaims any and all liability for your use of such content. More information. Natural gas is a mixture of many compounds, with methane CH 4 being the main hydrocarbon constituent. When natural gas is produced from an underground reservoir, it is saturated with water vapor and might contain heavy hydrocarbon compounds as well as nonhydrocarbon impurities.
In the raw state, natural gas cannot be marketed and therefore must be processed to meet certain specifications for sales gas. Additionally, it might be economical to extract liquefiable hydrocarbon components, which would have a higher market value on extraction as compared with their heating value if left in the gas.
The end user of natural gas needs to be assured of two conditions before committing to the use of gas in a home or factory:. Gas treating facilities, therefore, must be designed to convert a particular raw gas mixture into a sales gas that meets the sales-gas specifications, and such facilities must operate without interruption.
Specifications for sales gas describe the required physical properties of the gas such that it can be transported under high pressure through long distance pipelines at ground temperature without forming liquids, which could cause corrosion, hydrates, or liquid slugs into downstream equipment. Limits on the content of certain nonhydrocarbon compounds are also specified.
While the specific limits for each item might vary among transmission companies or customers, the overall specifications for sales gas generally include:.
In long distance transmission of sales gas by pipeline, the pressure is usually less than 1, psig. It is important that no liquids form in the line because of condensation of either hydrocarbons or water. Hydrocarbon liquids reduce the pipeline efficiency and might hold up in the line to form liquid slugs, which might damage downstream compression equipment. Condensed water can do the same.
Additionally, water could form solid complexes hydrateswhich accumulate and block the line. The dewpoint temperature at any pressure is the temperature at which either hydrocarbons or water condense upon cooling of the gas.
Thus, the specifications for sales gas include limits on the hydrocarbon dewpoint temperature, as well as limits on the water vapor content of the gas. Knowing the specifications, and knowing the required sales gas flow rate and the composition of the raw gas and condensate entering the plant, the various process vessels can be designed, and the optimum process conditions of pressure and temperature can be specified.
Depending on the composition of the inlet fluids and the price at the plant gate, other sales products might be recovered in the plant as well. These could be any of the following, which also must meet stringent specifications concerning purity:. Except for gas sweetening, the processing steps involve no chemical reactions. Contact with other compounds, such as glycol and absorption oil, affects the relative solubilities of certain compounds, thereby achieving separation from the main gas stream.
Exposure to dry compounds, such as silica gel or molecular sieves, separate some compounds from the gas stream by physical adsorption. Distillation is used to separate the various hydrocarbon compounds into liquid fractions on the basis of differences in their volatilities.By Bill Scott.
Here is my response:. I thought I had answered this question yesterday, but I will answer it again in a different way. My data shows that in the United States, currently This percentage can vary somewhat depending on the location and the price of fuel at any specific point in time.
Generally, small convenience store chains with a few locations should consider fuel as the attracting agent to draw in customers. Believe it or not, this fact can give a small operator a huge advantage over a much larger chain. Each store must make its profit from sales inside the store, and the amount earned has more to do with your knowledge of inventory management.
It can be learned easily. What products to buy, which ones not to buy, and what retail price to set that will result in the greatest overall profit. And that calculation is based more on the number of times a particular item is sold than it is on the profit made on the sale of a single item. Consider this: Would you prefer to sell items and make 50 cents each, or items and make 40 cents each? An item priced too low can make a customer shy away from the item, because they think the quality of the product is inferior.
Items priced too high can give you the reputation that your prices are too high.
Only a computer can economically determine that figure through trial and error. Today, the average convenience store has two to three times the amount of inventory needed to meet customer service levels. In between there are many small chains working to grow their business. Search CStore Decisions.Shop Sears Outlet for a great selection of gas ranges and gas stoves for sale at cheap prices. We know how important it is to find a gas range or stove that fits comfortably in your kitchen and delivers the features you need to prepare your daily meals.
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Gas Front-Contr Freestanding G Freestanding Ga Freestanding Gas Ra Stainless Steel Gas Ov Gas Double Oven RangWe have removed 1 job posting very similar to those already shown. To see the additional result, you may repeat your search with the omitted job posting included.
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Has 10 Diesel pumps.
The store has The sale is of the property only and not the business on site. Zoned for C-Store. Sits right at the I65 exchange on Rivergate Pkwy and on Brand new build. Excellent frontage on Property is fully leased with three year term to a Interior has full kitchen with hood Has a tenant with a year left on the lease. He is willing to continue the lease. Please contact listing agent only. Share this page on social networks:. Start a new search to find more Gas Stations or other commercial listings on LoopNet.
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