What Benefits for Big Oil

I have asked repeatedly for someone to enlighten me on the benefits "Big Oil" recieves from the federal government. The depletion allowance benefit was removed in 1975. The only thing that I know of is the allowance of intangible drilling costs as an expense intead of forcing capitalization of such costs and I can't see how this is benefit because if you capitalize a dry hole on accounting basis that would be an asset.. I can see the ridiculous situation evolving that the more dry holes you drill the greater your assets. Canada tried this for a while back in the 50's it was a disaster.. The only benefits I can find that "Big Oil" gets are the same benefits any corporation gets under the tax laws. If any of my readers know of benefits please enlighten me. I have a hunch that the attack on "Big Oil" benefits is a political ploy to draw attention away from the money being wasted on Ethanol and many other subsidized "Green Energy" initiatives.