§638. Continental shelf areas — Inbound Citations
26 U.S.C. § 638
Cited by 22 provisions in release 119-102.
Citations to 26 U.S.C. § 638 as a whole
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(1) Any geological and geophysical expenses paid or incurred in connection with the exploration for, or development of, oil or gas within the United States (as defined in section 638) shall be allowed as a deduction ratably over the 24-month period beginning on the date that such expense was paid or incurred.
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(B) The term “space or ocean activity” shall not include—(i) any activity giving rise to transportation income (as defined in section 863(c)),(ii) any activity giving rise to international communications income (as defined in subsection (e)(2)), and(iii) any activity with respect to mines, oil and gas wells, or other natural deposits to the extent within the United States or any foreign country or possession of the United States (as defined in section 638).For purposes of applying section 638, the jurisdiction of any foreign country shall not include any jurisdiction not recognized by the United States.
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(iii) any activity with respect to mines, oil and gas wells, or other natural deposits to the extent within the United States or any foreign country or possession of the United States (as defined in section 638).
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(B) The principles of section 638 shall apply for purposes of the term “United States”.
Citations to §638(1)
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(i) is located in the area of the United States (within the meaning of section 638(1)) lying north of 64 degrees North latitude,
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(ii) which is located within the United States (within the meaning of section 638(1)), and
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(i) located in the area of the State of Alaska lying north of 64 degrees North latitude, determined by excluding the area of the Alaska National Wildlife Refuge (including the continental shelf thereof within the meaning of section 638(1)), and
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(ii) pursuant to the applicable State and Federal pollution prevention, control, and permit requirements from such area (including the continental shelf thereof within the meaning of section 638(1)).
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(A) the United States (within the meaning of section 638(1)), or
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(A) the United States (within the meaning of section 638(1)), or
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(A) the United States (within the meaning of section 638(1)), or
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(I) in the United States (as defined in section 638(1)) or a possession of the United States (as defined in section 638(2)),
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(A) the United States (within the meaning of section 638(1)), or
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(C) is captured and disposed or utilized within the United States (within the meaning of section 638(1)) or a possession of the United States (within the meaning of section 638(2)).
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(A) the United States (within the meaning of section 638(1)), or
Citations to §638(2)
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(B) a possession of the United States (within the meaning of section 638(2)).
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(B) a possession of the United States (within the meaning of section 638(2)).
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(B) a possession of the United States (within the meaning of section 638(2)).
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(I) in the United States (as defined in section 638(1)) or a possession of the United States (as defined in section 638(2)),
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(B) a possession of the United States (within the meaning of section 638(2)).
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(C) is captured and disposed or utilized within the United States (within the meaning of section 638(1)) or a possession of the United States (within the meaning of section 638(2)).
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(B) a possession of the United States (within the meaning of section 638(2)).