Alaska natural gas pipeline
(16) Alaska natural gas pipeline The term “Alaska natural gas pipeline” means the natural gas pipeline system located in the State of Alaska which— (A) has a capacity of more than 500,000,000,000 Btu of natural gas per day, and (B) is— (i) placed in service after December 31, 2013 , or (ii) treated as placed in service on January 1, 2014 , if the taxpayer who places such system in service before January 1, 2014 , elects such treatment. Such term includes the pipe, trunk lines, related equipment, and appurtenances used to carry natural gas, but does not include any gas processing plant.