26 U.S.C. § 29
Renumbered § 45K]
[renumbered]
Notes of Decisions
Cited in 15
cases, 1991–2011 · leading case: Shell Petroleum, Inc., and Subsidiary Corporations v. United States
Shell Petroleum, Inc., and Subsidiary Corporations v. United States (1999)
“” 26 U.S.C.A. § 29 (West Supp.1999) (as amended 1981, 1983, 1984, 1986, 1988, 1990, 1992, and 1996) (originally designated § 44D).”
True Oil Co. v. Commissioner (1999)
“229 , 97-98 (codified as amended at 26 U.S.C. § 29 ). Section 29 allowed taxpayers to claim a credit for the production and sale of certain qualified fuels (the “Section 29 Credit”).”
Amoco Production Co. v. Southern Ute Indian Tribe (1999)
“III), and substantial tax credits, see 26 U. S. C. § 29 (1994 ed. and Supp. III).”
Shell Petroleum, Inc. v. United States (1997)
“On its 1983 and 1984 Amended Returns, Shell claimed credits against 1983 and 1984 federal income taxes for oil recovered from its Midway Sunset Oil Field in Kern County, California, pursuant to 26 U.S.C. § 29 . (D.I. 296 at ¶ 2(c)); (D.”
Shell Petroleum, Inc., and Subsidiary Corporations v. United States (2003)
“) (repealed in part 1988), based on a tax credit provided in 26 U.S.C. § 29 (2000) for “oil produced from tar sands” through wells drilled between January 1, 1980, and December 31, 1992.”
Shivers v. Texaco Exploration & Production, Inc. (1998)
“” 26 U.S.C.A. § 29 (a),(c) (West Supp.1997).”
WRT Energy Corp. v. Federal Energy Regulatory Commission (1997)
“§ 3317 (d); 26 U.S.C. § 29 (c). One way to qualify — the route taken by WRT — is if the gas is “produced from geopressured brine”.”
San Juan Basin Consortium, Ltd. v. Enervest San Juan Acquisition Ltd. Partnership (1999)
“Section 29 Tax Credits Because the Subject Wells are coalbed methane gas wells, the owners qualify for valuable tax credits under the Internal Revenue Code, 26 U.S.C. § 29 (“Section 29 Credits”). (Complaint ¶ 13).”
Marathon Oil Company v. Federal Energy Regulatory Commission (1995)
“26 U.S.C. § 29 (f). The Budget Act further provides that “the determination of whether any gas is produced from .”
Ohio Valley Coal Co. v. Pleasant Ridge Synfuels, L.L.C. (2002)
“26 U.S.C. § 29 (2002). Pleasant Ridge has a patented binding material to convert coal particles recovered from the Powhatan slurry pond 1 into synthetic fuel pellets.”
CoBON ENERGY, LLC v. AGTC, INC. (2011)
“BACKGROUND 12 The Crude Oil Windfall Profit Tax of 1980, see 26 U.S.C. § 29 (1988) (current version at 26 U.”
Shell Petroleum, Inc. v. United States (2001)
“— The term "qualified fuel” means - (A) oil produced from shale and tar sands # Hs H* (f) Application of Section — This section shall apply with respect to qualified fuels - (1) which are (A) produced from a well drilled after December 31, 1979, and before January 1, 1993 26…”
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