The Dental Hacks Nation closed Facebook group has almost 20,000 members! Head over there to interact with other Dental Hacks listeners, guests and Brain Trust members every day, all day! Remember.if you don't have any thing "dental" on your FB page, we might decline your membership request. The Voices of Dentistry Summit 2018 (January 26-27th at the DoubleTree in Scottsdale, AZ)! Use the coupon code "VOD100" for a special $100 discount on the already ridiculous price of $897! We give Jeff permission to be "king of the world" to explain what the perfect treatment team would be and he lays out his simplified (and brilliant) protocol for helping patients with their airway!ĭr. Stephanie Zeller. His background is in restorative dentistry and interdisciplinary treatment planning (he wrote books on this stuff!) but he's most passionate about airway! He tells us about how he practices on a day to day basis and how he's simplified the diagnosis and treatment of airway disturbances in children and adults. Jeff is a prosthodontist practicing in San Antonio as well as in Seattle with Dr. Jeff Rouse makes an excellent case for why being aware of the airway has changed the way he practices dentistry. Airway disturbances. You've heard a lot about the diagnosis and treatment of these problems on this very podcast! In episode 165 Dr. Jeff Rouse joins Jason and Alan to give a systematic and common sense approach to screening and treating airway problems in the dental office. However, in the case of oil or gas production which qualifies for percentage depletion under section 613A(c), see the special allocation rules contained in section 613A(c)(7) (C) and (E) and § 1.613A-4.First, breathe through your nose with Dr. This maximum deduction would be subject to the limitation provided for in section 613(a), i.e., 50 percent of taxable income from the property (computed without allowance for depletion), such taxable income being the overall taxable income resulting from the sale of both oil and gas.
Accordingly, the taxpayer's maximum allowable percentage depletion deduction would be zero percent of gross income from the property with respect to oil, plus 22 percent (see section 613A(b)(1)) of gross income from the property with respect to gas. The taxpayer is not entitled to percentage depletion on the gross income attributable to the oil, but is entitled to percentage depletion on the gross income attributable to gas which is regulated gas under section 613A(b)(2)(B). Oil and gas are produced from a single mineral property of a taxpayer who operates a retail outlet for the sale of oil products within the meaning of section 613A(d)(2). In every case the taxpayer must establish to the satisfaction of the district director that there was a bona fide bid to sell a mineral listed under section 613(b)(3) by a person other than the taxpayer, and that the mineral sold by the taxpayer was sold on a bid in direct competition with such bona fide bid to sell such other material. For example, limestone sold on a bid in direct competition with a bona fide bid to sell rock asphalt for road buildingpurposes may be entitled to a 15-percent rate. When any such minerals are used or sold for use by the mine owner or operator as rip rap, ballast, road material, rubble, concrete aggregates, or for similar purposes, the 5-percent rate applies except that, when sold for such use by the mine owner or operator on a bid in direct competition with a bona fide bid to sell a mineral listed in section 613(b)(3), the 15-percent rate applies. The 15-percent rate applies to such all other minerals when used or sold for use by the mine owner or operator for purposes other than as rip rap, ballast, road material, rubble, concrete aggregates, or for similar purposes.
However, the term all other minerals is not limited in meaning to the minerals listed in section 613(b), but includes all other minerals (except those to which a specific percentage rate applies under subparagraphs (1), (2), (3), (4), and (5) of section 613(b)): For example, gypsum, novaculite, natural mineral pigments, quartz sand and quartz pebbles, graphite and kyanite (if section 613(b)(2)(B) does not apply), and anorthosite to the extent that alumina and aluminum compounds are not extracted therefrom. (4) For purposes of this section, the term all other minerals does not include (i) soil, sod, dirt, turf, water, or mosses or (ii)minerals from sea water, the air, or similar inexhaustible sources.