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If the oil or gas is not sold on the premises but is manufactured or converted into a refined product prior to sale, or is transported from the premises prior to sale, the gross income from the property shall be assumed to be equivalent to the representative market or field price best retirement investment companies 2024 of the oil or gas before conversion or transportation." For court determinations of representative market or field price, see the following: Amortization of geological and geophysical expenditures - Primary earnest money check cancelled Code Section 167(h). Costs which are charged to the product and require no further allocation. John Whiting – Business Growth for Entrepreneurs 264.
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