Domestic.

Domestic. The term domestic, as applied to oil and gas wells (or to production from such wells), refers to wells located in the United States or in a possession of the United States, as defined in section 638 and the regulations thereunder.
The termdomestic,as applied to oil and gas wells (or to production from such wells), refers to wells located in the United States or in a possession of the United States, as defined in section 638 and the regulations thereunder.

Source

26 CFR § 1.613A-7


Scoping language

None
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