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Full-Text Articles in Law
Keynote Address, Rebecca Watson
Keynote Address, Rebecca Watson
Coalbed Methane Development in the Intermountain West (April 4-5)
6 pages.
Coalbed Methane Development In Wyoming’S Powder River Basin, Diana Hulme
Coalbed Methane Development In Wyoming’S Powder River Basin, Diana Hulme
Coalbed Methane Development in the Intermountain West (April 4-5)
21 pages (includes color illustrations and maps).
Contains endnotes.
Elimination Of The Depletion Deduction For Fossil Fuels, Wendy B. Davis
Elimination Of The Depletion Deduction For Fossil Fuels, Wendy B. Davis
Seattle University Law Review
This article argues that the depletion deduction provision is a misguided incentive that has been falsely analogized and justified, and it should be abolished in order to provide funds to protect and preserve the environment. The additional revenue generated should be used to encourage the development of renewable resources and to remediate the harm caused by the extraction and use of fossil fuels. Specifically, the depletion deduction for reduction in the supply of nonrenewable resources such as coal and oil should be eliminated to (1) ensure certain and equal treatment under the tax laws; (2) encourage development of renewable energy …