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| | <loc xlink:type="locator" xlink:label="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommonStockCapitalSharesReservedForFutureIssuance"/> |
| | <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="isrl_StockOptionsDetailsLineItems" xlink:to="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" order="3" xbrldt:closed="true"/> |
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| | <loc xlink:type="locator" xlink:label="us-gaap_OtherSignificantNoncashTransactionsByUniqueDescriptionAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherSignificantNoncashTransactionsByUniqueDescriptionAxis"/> |
| | <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="isrl_SupplementalCashFlowInformationDetailsTable" xlink:to="us-gaap_OtherSignificantNoncashTransactionsByUniqueDescriptionAxis" order="0" xbrldt:closed="true"/> |
| | <loc xlink:type="locator" xlink:label="us-gaap_OtherSignificantNoncashTransactionNameDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherSignificantNoncashTransactionNameDomain"/> |
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| | <loc xlink:type="locator" xlink:label="us-gaap_OtherSignificantNoncashTransactionNameDomain_0" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherSignificantNoncashTransactionNameDomain"/> |
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| | <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="isrl_SupplementalCashFlowInformationDetailsLineItems" xlink:to="us-gaap_IncreaseDecreaseInDeferredCharges" order="9" xbrldt:closed="true"/> |
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| | <loc xlink:type="locator" xlink:label="isrl_TexasAndNewMexicoMember" xlink:href="isrl-20161231.xsd#isrl_TexasAndNewMexicoMember"/> |
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| | <loc xlink:type="locator" xlink:label="isrl_ProductiveOilAndGasWellsNumberOfWellsGross" xlink:href="isrl-20161231.xsd#isrl_ProductiveOilAndGasWellsNumberOfWellsGross"/> |
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| <definitionLink xlink:type="extended" xlink:role="http://www.isramcousa.com/role/13SupplementalOilandGasInformationUnauditedDetails"> |
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| | <loc xlink:type="locator" xlink:label="isrl_OilAndGasGasReserveConvertionDescription" xlink:href="isrl-20161231.xsd#isrl_OilAndGasGasReserveConvertionDescription"/> |
| | <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OilAndGasExplorationAndProductionIndustriesDisclosuresAbstract" xlink:to="isrl_OilAndGasGasReserveConvertionDescription" order="0" xbrldt:closed="true"/> |
| | <loc xlink:type="locator" xlink:label="isrl_ForeignTaxOnOilAndGasRevenues" xlink:href="isrl-20161231.xsd#isrl_ForeignTaxOnOilAndGasRevenues"/> |
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| | </definitionLink> |
| <definitionLink xlink:type="extended" xlink:role="http://www.isramcousa.com/role/DocumentAndEntityInformation"> |
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| | <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityVoluntaryFilers"/> |
| | <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityVoluntaryFilers" order="10" xbrldt:closed="true"/> |
| | <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityFilerCategory"/> |
| | <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFilerCategory" order="11" xbrldt:closed="true"/> |
| | <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityWellKnownSeasonedIssuer"/> |
| | <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityWellKnownSeasonedIssuer" order="12" xbrldt:closed="true"/> |
| | <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentPeriodEndDate"/> |
| | <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentPeriodEndDate" order="13" xbrldt:closed="true"/> |
| | <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentFiscalYearFocus"/> |
| | <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalYearFocus" order="14" xbrldt:closed="true"/> |
| | <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentFiscalPeriodFocus"/> |
| | <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalPeriodFocus" order="15" xbrldt:closed="true"/> |
| | </definitionLink> |
| </linkbase> |