U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— Determination of Tax Liability › Part PART IV— CREDITS AGAINST TAX › Subpart Subpart B— Other Credits

26 U.S.C. § 29

Renumbered § 45K]

Read at: OLRCuscode.house.gov CornellLII GovInfogovinfo.gov JustiaTitle 26 CasesGoogle Scholar

[renumbered]

Notes of Decisions
Cited in 15 cases, 1991–2011 · leading case: Shell Petroleum, Inc., & Subsidiary Corporations v. United States, 182 F.3d 212 (3rd Cir. 1999).
Sort: Relevance Newest Treatment
Shell Petroleum, Inc., & Subsidiary Corporations v. United States, 182 F.3d 212 (3rd Cir. 1999). · cites it 7× “” 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. Comm'r, 170 F.3d 1294 (10th Cir. 1999). · cites it 9× “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 Prod. Co. v. S. Ute Indian Tribe, 526 U.S. 865 (1999). · cites it 2× “III), and substantial tax credits, see 26 U. S. C. § 29 (1994 ed. and Supp. III).”
Shell Petroleum, Inc. v. United States, 996 F. Supp. 361 (D. Del. 1997). · cites it 5× “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., & Subsidiary Corporations v. United States, 319 F.3d 1334 (Fed. Cir. 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 “) (repealed in part 1988), based on a tax credit provided in 26 U.S.C. § 29 (2000) for “oil produced from tar sands” through wells drilled between January 1, 1980, and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 Expl. & Prod., Inc., 965 S.W.2d 727 (Tex. App. 1998). · cites it 2× “” 26 U.S.C.A. § 29 (a),(c) (West Supp.1997).”
WRT Energy Corp. v. Fed. Energy Regulatory Comm'n, 107 F.3d 314 (5th Cir. 1997). · cites it 2× “§ 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. P'ship, 67 F. Supp. 2d 1213 (D. Colo. 1999). · cites it 2× “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 Co. v. Fed. Energy Regulatory Comm'n, 68 F.3d 1376 (D.C. Cir. 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., 54 F. App'x 610 (6th Cir. 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 UT App 330 (Utah Ct. App. 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, 50 Fed. Cl. 524 (Fed. Cl. 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…”
Show all 15 citing cases →
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.