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Title: H. R. 1671: A bill to amend the Internal Revenue Code of 1986 with respect to the treatment of foreign oil and gas income, introduced in the House of Representatives, One Hundred Second Congress, First Session, April 9, 1991

Abstract

The bill explains special rules for foreign tax credit with respect to foreign oil and gas income by amending the following sections: certain taxes not creditable; separate baskets for foreign oil and gas extraction income and foreign oil related income; and elimination of deferral for foreign oil and gas extraction income. The effective date would be December 31, 1991.

Publication Date:
OSTI Identifier:
5846880
Resource Type:
Book
Country of Publication:
United States
Language:
English
Subject:
02 PETROLEUM; 03 NATURAL GAS; 29 ENERGY PLANNING, POLICY AND ECONOMY; NATURAL GAS; TAXES; PETROLEUM; TAX LAWS; AMENDMENTS; IMPLEMENTATION; IMPORTS; LEGISLATIVE TEXT; TAX CREDITS; ENERGY SOURCES; FLUIDS; FOSSIL FUELS; FUEL GAS; FUELS; GAS FUELS; GASES; LAWS; 021000* - Petroleum- Legislation & Regulations; 031000 - Natural Gas- Legislation & Regulations; 290201 - Energy Planning & Policy- Economics- (1992-); 294002 - Energy Planning & Policy- Petroleum; 294003 - Energy Planning & Policy- Natural Gas

Citation Formats

. H. R. 1671: A bill to amend the Internal Revenue Code of 1986 with respect to the treatment of foreign oil and gas income, introduced in the House of Representatives, One Hundred Second Congress, First Session, April 9, 1991. United States: N. p., 1991. Web.
. H. R. 1671: A bill to amend the Internal Revenue Code of 1986 with respect to the treatment of foreign oil and gas income, introduced in the House of Representatives, One Hundred Second Congress, First Session, April 9, 1991. United States.
. 1991. "H. R. 1671: A bill to amend the Internal Revenue Code of 1986 with respect to the treatment of foreign oil and gas income, introduced in the House of Representatives, One Hundred Second Congress, First Session, April 9, 1991". United States.
@article{osti_5846880,
title = {H. R. 1671: A bill to amend the Internal Revenue Code of 1986 with respect to the treatment of foreign oil and gas income, introduced in the House of Representatives, One Hundred Second Congress, First Session, April 9, 1991},
author = {},
abstractNote = {The bill explains special rules for foreign tax credit with respect to foreign oil and gas income by amending the following sections: certain taxes not creditable; separate baskets for foreign oil and gas extraction income and foreign oil related income; and elimination of deferral for foreign oil and gas extraction income. The effective date would be December 31, 1991.},
doi = {},
url = {https://www.osti.gov/biblio/5846880}, journal = {},
number = ,
volume = ,
place = {United States},
year = {Tue Jan 01 00:00:00 EST 1991},
month = {Tue Jan 01 00:00:00 EST 1991}
}

Book:
Other availability
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