This is a page of links and references to support "How Chevron, Texaco and the Government of Indonesia Structured Transactions and Agreements to Avoid Billions in U.S. Income Taxes," that was the lead article in the June 2003 issue of Accounting Horizons and was reprinted in Tax Notes on August 18, 2003. The authors are Jeff Gramlich (gramlich@maine.edu) and Jim Wheeler (jimwheeler@hawaii.rr.com).  The manuscript itself cannot be displayed here because Accounting Horizons owns the copyright. A related response to the Attorney General of Hawaii can be viewed here.

References for the paper are shown by type and in order of appearance.View Caltex, Chevron, and Texaco SEC Form 10-K filings here.

References by type:

References  in order of appearance (listed only once)
  • IRS 1998, Technical Advice Memorandum (TAM) 9821003
  • Nordberg and Kelleher 1999, Letter to the Editor of Tax Notes , January 25, 1999, by Chevron attorneys Carl A. Nordberg and Michael F. Kelleher, is a copyrighted article in Tax Notes that cannot be made available on this web site.
  • IRC Sec. 901
  • IRC Sec. 904
  • Reg. Sec. 1.901-2
  • IRC Sec. 482
  • Reg. Sec. 1.482-1
  • IRC Sec. 301
  • IRC Sec. 312
  • IRC Sec. 902
  • IRC Sec. 243
  • IRC Sec. 245
  • IRC Sec. 907
  • Hom 1994, Declaration of Brian Hom dated October 25, 1994
  • Revenue Ruling 78-222
  • IRC Sec. 78
  • Chevron 1984, “Report on the Economics of Lifting Sumatran Crude”
  • Hom 1996, Supplemental Declaration of Brian Hom dated February 23, 1996
  • Chevron 1995, Chevron’s 1994 SEC 10-K filing
  • Texaco 1998, Texaco's 1997 SEC 10-K filing
  • U.S. District Court 1996a, United States of America, petitioner, vs. Chevron Corporation and John Ross, respondents , filed January 25, 1996, in the U.S. District Court for the Northern District of California as docket no. C 94-1885 SI (FSL)
  • U.S. District Court 1996b, United States of America, petitioner, vs. Chevron Corporation and John Ross, respondents , filed March 13, 1996, in the U.S. District Court for the Northern District of California as docket no. C 94-1885 SBA.
  • U.S. District Court 1996c, United States of America, petitioner, vs. Chevron Corporation and John Ross, respondents , filed May 30, 1996, in the U.S. District Court for the Northern District of California as docket no. C 94-1885 SBA.
  • Guttman (1998) is a copyrighted article in Tax Notes that cannot be made available on this web site.
  • Reg. Sec. 601.105
  • ChevronTexaco 2003, ChevronTexaco fourth quarter 2002 earnings press announcement issued January 31, 2003
  • IRC Sec. 6501
  • Georgia Court of Appeals 1994, Bynum v. Gregory , 215 Ga. App. at 434, 450 S.E.2d at 842-43
  • Wheeler and Outslay (1986) is a copyrighted article in The Accounting Review that cannot be made available on this web site.
    • References by type:

    Documents  made available with U.S. v. Chevron Corp., Docket No. C 94-1885 SBA (DC-CA, 1996)

    ChevronTexaco press release Statutes (Internal Revenue Code Sections) Regulations and service rulings Cases SEC 10-K financial statement filings can be viewed here.

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