How Chevron, Texaco, and the Indonesian government structured transactions to avoid billions in U.S. income taxes

Accounting Horizons

Volumn 17, Issue 2, 2003, Pages 107-122

  Gramlich, Jeffrey D ^a   Wheeler, James E ^b  

^a UNIVERSITY OF SOUTHERN MAINE   (United States)

^b UNIVERSITY OF MICHIGAN   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 23244459551     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2003.17.2.107     Document Type: Article

References (15)

1. Bynum v. Gregory, 215 GA App. at 434 (1994).
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3. Chevron. 1995. Annual report pursuant to Section 13 or 15(D) of the Securities Exchange Act of 1934 for the fiscal year ended December 31, 1994. March 29. San Francisco, CA: Chevron Corporation.
4. Chevron Texaco. 2003. ChevronTexaco reports fourth quarter net income of $904 million and operating earnings of $1.1 billion. Press release issued January 31. San Ramone, CA: ChevronTexaco Corporation.
5. Guttman, G. 1998. Whatís IRS concession in Chevron say about handling of large cases? Tax Notes (November 30): 1049-1057.
6. Hom, B. 1994. Declaration of Brian Hom. Public file to U.S. v. Chevron Corp., Docket No. C 94-1885 SBA (DC-CA, 1996), October 25.
7. Hom, B. 1996. Supplemental declaration of Brian Hom. Public file to U.S. v. Chevron Corp., Docket No. C 94-1885 SBA (DC-CA, 1996), February 23.
8. Internal Revenue Service (IRS). 1998. Technical Advice Memorandum 9821003. February 9. Washington, D.C.: Government Printing Office.
9. International Telephone and Telegraph Corporation, Plaintiff v. Donald C. Alexander, Commissioner, 396 FSupp 1150, (DC-Del., 1975), June 19 (1975).
10. Nordberg, C. A., and M. F. Kelleher. 1999. Attorneys respond to professorís letter on Chevron TAM. Tax Notes (January 25): 559.
11. Texaco. 1998. Annual report pursuant to Section 13 or 15(D) of the Securities Exchange Act of 1934 for the fiscal year ended December 31, 1997. March 18. White Plains, NY: Texaco Inc.
12. United States of America, petitioner, v. Chevron Corporation and John Ross, respondents, Docket No. C 94-1885 SI (FSL) (DC-CA, 1996), January 25 (1996a).
13. United States of America, petitioner, v. Chevron Corporation and John Ross, respondents, Docket No. C 94-1885 SBA (DC-CA, 1996) March 13 (1996b).
14. United States of America, petitioner, v. Chevron Corporation and John Ross, respondents, Docket No. C 94-1885 SBA (DC-CA, 1996) May 30 (1996c).
15. Wheeler, J. E., and E. Outslay. 1986. The phantom federal income taxes of General Dynamics Corporation. The Accounting Review 61 (4): 760-774.