integrated oil company
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 291 — for purposes of this subtitle
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).