In the Kai Yuan period of Tang Dynasty, the legislation was frequent and large-scale, thus giving birth to Six Code in Tang Dynasty, the first administrative law in old China.

唐朝开元时期有着频繁且规模盛大的立法活动，并编纂了中国第一部行政法典《唐六典》。

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Since drilling wells is the only means of finding oil and natural gas, IDCs essentially amount to what any other industry would be able to deduct as a part of its cost of goods sold, a concept of accounting and tax law as old as the tax code itself.

FORBES: Oil & Gas Tax Provisions Are Not Subsidies For "Big Oil"