integrated oil company
Defined in 1 place of the United States Code.
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).
Source
- 1994–present26 U.S.C. § 291Internal Revenue Code · Special rules relating to corporate preference items · for purposes of this subtitle