{"id":"https://openalex.org/W32996608","doi":null,"title":"Impact of TEFRA on intangible drilling costs of individuals","display_name":"Impact of TEFRA on intangible drilling costs of individuals","publication_year":1983,"publication_date":"1983-06-01","ids":{"openalex":"https://openalex.org/W32996608","mag":"32996608"},"language":"en","primary_location":{"id":"mag:32996608","doi":null,"is_oa":false,"landing_page_url":"http://www.osti.gov/scitech/biblio/5682977-impact-tefra-intangible-drilling-costs-individuals","pdf_url":null,"source":{"id":"https://openalex.org/S4306521417","display_name":"Oil Gas Tax Q.; (United States)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Oil Gas Tax Q.; (United States)","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5008857043","display_name":"D.N. Stewart","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"D.N. Stewart","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5017874367","display_name":"R.W. Wilding","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"R.W. Wilding","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5071270380","display_name":"R.R. Hecht","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"R.R. Hecht","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5037333516","display_name":"C. Sommerfeldt","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"C. Sommerfeldt","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.01264591,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.8974999785423279,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.8974999785423279,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.07029999792575836,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.02419999986886978,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-equity-and-fiscal-responsibility-act-of-1982","display_name":"Tax Equity and Fiscal Responsibility Act of 1982","score":0.9559999704360962},{"id":"https://openalex.org/keywords/individual-taxpayers","display_name":"individual taxpayers","score":0.6930000185966492},{"id":"https://openalex.org/keywords/alternative-minimum-tax","display_name":"alternative minimum tax","score":0.9039999842643738},{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.8640000224113464},{"id":"https://openalex.org/keywords/oil-and-gas-taxation","display_name":"oil and gas taxation","score":0.7889999747276306},{"id":"https://openalex.org/keywords/tax-law-amendments","display_name":"tax law amendments","score":0.3140000104904175}],"concepts":[{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.8677074909210205},{"id":"https://openalex.org/C2780129039","wikidata":"https://www.wikidata.org/wiki/Q1931107","display_name":"Section (typography)","level":2,"score":0.592008650302887},{"id":"https://openalex.org/C2776760102","wikidata":"https://www.wikidata.org/wiki/Q5139990","display_name":"Code (set theory)","level":3,"score":0.5690106749534607},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.5132842063903809},{"id":"https://openalex.org/C2992476531","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax planning","level":4,"score":0.4962683320045471},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4132537543773651},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3886316418647766},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3853405714035034},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.383749783039093},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3336414694786072},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.2342829406261444},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.20585018396377563},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.20155644416809082},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.18882182240486145},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.15097936987876892},{"id":"https://openalex.org/C112698675","wikidata":"https://www.wikidata.org/wiki/Q37038","display_name":"Advertising","level":1,"score":0.11570742726325989},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.09866988658905029},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:32996608","doi":null,"is_oa":false,"landing_page_url":"http://www.osti.gov/scitech/biblio/5682977-impact-tefra-intangible-drilling-costs-individuals","pdf_url":null,"source":{"id":"https://openalex.org/S4306521417","display_name":"Oil Gas Tax Q.; (United States)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Oil Gas Tax Q.; (United States)","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[{"id":"https://openalex.org/G747728274","display_name":null,"funder_award_id":"2013028","funder_id":"https://openalex.org/F4320320950","funder_display_name":"United States-Israel Binational Science Foundation"}],"funders":[{"id":"https://openalex.org/F4320320950","display_name":"United States-Israel Binational Science Foundation","ror":"https://ror.org/00j8z2m73"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":73,"referenced_works":["https://openalex.org/W1884014791","https://openalex.org/W1966989291","https://openalex.org/W1968651882","https://openalex.org/W1971784599","https://openalex.org/W1974507605","https://openalex.org/W1978547286","https://openalex.org/W2003851907","https://openalex.org/W2011102407","https://openalex.org/W2013068849","https://openalex.org/W2014592941","https://openalex.org/W2021410705","https://openalex.org/W2021437513","https://openalex.org/W2025089570","https://openalex.org/W2033640825","https://openalex.org/W2043668248","https://openalex.org/W2045279186","https://openalex.org/W2063424400","https://openalex.org/W2070499954","https://openalex.org/W2071684277","https://openalex.org/W2080377819","https://openalex.org/W2087288379","https://openalex.org/W2096117537","https://openalex.org/W2096134125","https://openalex.org/W2097693453","https://openalex.org/W2098299958","https://openalex.org/W2098676269","https://openalex.org/W2101074332","https://openalex.org/W2108831282","https://openalex.org/W2113429910","https://openalex.org/W2114376276","https://openalex.org/W2120282994","https://openalex.org/W2126306116","https://openalex.org/W2132608393","https://openalex.org/W2133708093","https://openalex.org/W2134181527","https://openalex.org/W2134727133","https://openalex.org/W2136795728","https://openalex.org/W2142882214","https://openalex.org/W2143556032","https://openalex.org/W2145769042","https://openalex.org/W2147093380","https://openalex.org/W2150083624","https://openalex.org/W2151538189","https://openalex.org/W2154036070","https://openalex.org/W2160234840","https://openalex.org/W2164284234","https://openalex.org/W2164777468","https://openalex.org/W2169450810","https://openalex.org/W2170280580","https://openalex.org/W2194470267","https://openalex.org/W2269831230","https://openalex.org/W2329093554","https://openalex.org/W2330609941","https://openalex.org/W2415761933","https://openalex.org/W2470369776","https://openalex.org/W2489967535","https://openalex.org/W2559911879","https://openalex.org/W2592945079","https://openalex.org/W2597387926","https://openalex.org/W2612064344","https://openalex.org/W2751775184","https://openalex.org/W2759301131","https://openalex.org/W2789700520","https://openalex.org/W2790156634","https://openalex.org/W2802009346","https://openalex.org/W2807732793","https://openalex.org/W2892172893","https://openalex.org/W2908039365","https://openalex.org/W2944762961","https://openalex.org/W4239410055","https://openalex.org/W4240799150","https://openalex.org/W4244245439","https://openalex.org/W4388362075"],"related_works":["https://openalex.org/W114501965","https://openalex.org/W2273234728","https://openalex.org/W176565312","https://openalex.org/W332354379","https://openalex.org/W169439447","https://openalex.org/W65921956","https://openalex.org/W41899042","https://openalex.org/W2088001490","https://openalex.org/W86073938","https://openalex.org/W2286027273"],"abstract_inverted_index":{"An":[0],"analysis":[1,20],"is":[2,82,86],"made":[3],"of":[4,24,36,47,74],"the":[5,9,25,29,45,78],"options":[6],"available":[7],"to":[8,14,28,58,70,84],"individual":[10,71],"taxpayer":[11],"with":[12],"respect":[13],"intangible":[15],"drilling":[16],"costs":[17],"(IDC).":[18],"This":[19],"includes":[21],"an":[22],"examination":[23],"law":[26],"prior":[27],"Tax":[30],"Equity":[31],"and":[32,62],"Fiscal":[33],"Responsibility":[34],"Act":[35],"1982":[37],"(TEFRA)":[38],"as":[39,41],"well":[40],"a":[42],"look":[43],"at":[44],"impact":[46],"new":[48],"Code":[49,64],"Section":[50,65],"58(i).":[51],"The":[52],"planning":[53],"possibilities":[54],"that":[55],"now":[56],"relate":[57],"IDC":[59],"are":[60],"outlined":[61],"how":[63],"58(i)":[66],"may":[67],"be":[68],"beneficial":[69],"taxpayers":[72],"regardless":[73],"whether":[75],"or":[76],"not":[77],"alternative":[79],"minimum":[80],"tax":[81],"applicable":[83],"them":[85],"explained.":[87],"8":[88],"references.":[89]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}