https://www.econstor.eu/handle/10419/72765
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https://www.taxact.com/support/21839/2024/schedule-k-1-form-1065-oil-and-gas-depletion-information?hideLayout=False&utm_source=www.pe150.com&utm_medium=referral&utm_campaign=turbine-capital-the-strategic-rationale-for-u-s-oil-gas-investment-and-tax-efficient-energy-capital
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