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- IRC26 U.S.C. §263 — IDC election
- Treas. Reg.§1.612-4 — intangible drilling and development costs
- IRSAdditional first-year depreciation (Pub. L. 119-21)
- IRSPublication 925 — Passive activity and at-risk rules
- IRC26 U.S.C. §613A — percentage depletion
- IRC26 U.S.C. §57 — AMT and excess IDC
- IRC26 U.S.C. §1254 — recapture on disposition
- IRSPublication 541 — Partnerships
- IRSPublication 544 — Sales and other dispositions of assets
- SECInvestor Alert — Private oil and gas offerings
- EIAHorizontal drilling and production context
- EIAExploratory wells, 1949–2010 — oil, gas, and dry holes