Update on Oil & Gas Royalties Litigation-Key Valuation Issues
Value Scope
JANUARY 13, 2021
The value of mineral and royalty interests is based on expected future cash flows generated by leasing and/or production, and this is driven by oil and gas market prices. Technology. Additionally, Section 1.611-2(g) outlines some considerations that a valuation of mineral properties must include for tax-oriented appraisals.
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