Analysis of the Federal Tax Treatment of Oil and Gas and Some Policy Alternatives

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Bibliography.

Natural gas.

Petroleum.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1974

Summary:

CRS study by Leroy Dunn and Jane Gravelle of the effects on sources of supply and of demand, including incentives for domestic exploration and development, of special Federal tax laws and regulations for the oil and gas industry

Describes existing tax provisions bearing on oil and gas-the percentage depletion allowance, expensing of intangible drilling costs and of dry holes, and tax credits for payments to foreign governments for production rights; their legislative history, and economic and administrative effects; and the major issues regarding these provisions. Also presents policy alternatives in context of current energy shortages

Includes annotated bibliography (pages 53-58)

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Analysis of the Federal Tax Treatment of Oil and Gas and Some Policy Alternatives. 74-S442-6

Publisher Number:

CRS-1974-OSS-0001

Access Restriction:

Restricted for use by site license