This section lists the captions contained in 1.43-0 through 1.43-7.
(1) In general.
(2) Examples.
(1) In general.
(2) Inflation adjustment.
(3) Examples.
(1) In general.
(2) Certain deductions by an integrated oil company.
(1) Partners' interests in a partnership.
(2) Shareholders' stock in an S corporation.
(1) In general.
(2) Example.
(1) In general.
(2) Substantially unaffected reservoir volume.
(3) Terminated projects.
(4) Change in tertiary recovery method.
(5) Examples.
(1) In general.
(2) Tertiary recovery methods that qualify.
(3) Recovery methods that do not qualify.
(4) Examples.
(1) In general.
(2) Timing of certification.
(3) Content of certification.
(1) In general.
(2) Timing of certification.
(3) Content of certification.
(1) In general.
(2) Timing of notice.
(3) Content of notice.
(1) In general.
(2) Costs paid or incurred for an asset which is used to implement more than one qualified enhanced oil recovery project or for other activities.
(1) Qualified tertiary injectant expenses.
(2) Intangible drilling and development costs.
(3) Tangible property costs.
(4) Examples.
(1) In general.
(2) Tertiary injectant costs.
(3) Intangible drilling and development costs.
(4) Tangible property costs.
(5) Offshore drilling platforms.
(6) Examples.
(1) In general.
(2) First injection after filing of return for taxable year costs are allowable.
(3) First injection more than 36 months after close of taxable year costs are paid or incurred.
(4) Injections in volumes less than the volumes specified in the project plan.
(5) Examples.
(1) Anti-abuse rule.
(2) Costs paid or incurred to acquire a project.
(3) Examples.
(1) In general.
(2) Time for making the election.
(3) Manner of making the election.
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