I recently ran across this very good article on the tax treatment of payments received for granting of pipeline easements:
http://www.aicpa.org/Publications/TaxAdviser/2014/march/Pages/Kebodeaux_mar2014.aspx
I recently ran across this very good article on the tax treatment of payments received for granting of pipeline easements:
http://www.aicpa.org/Publications/TaxAdviser/2014/march/Pages/Kebodeaux_mar2014.aspx