integrated oil company

(4) Integrated oil company defined For purposes of this subsection, the term “integrated oil company” means, with respect to any taxable year, any producer of crude oil to whom subsection (c) of section 613A does not apply by reason of paragraph (2) or (4) of section 613A(d).


26 USC § 291(b)(4)

Scoping language

For purposes of this subsection
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