Hidden Bibliographic Details
| Other uniform titles: | ProQuest U.S. Congressional Research Digital Collection.
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| Notes: | 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.
CRS Report.
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| 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 (p. 53-58).
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| Other form: | 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
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| Govt.docs classification: | Y 4.In 8/13:93-29
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