Natural gas.

Natural gas. The term natural gas means any product (other than crude oil as defined in paragraph (g) of this section) of an oil or gas well if a deduction for depletion is allowable under section 611 with respect to such product.
The termnatural gasmeans any product (other than crude oil as defined inparagraph (g)of this section) of an oil or gas well if a deduction for depletion is allowable under section 611 with respect to such product.

Source

26 CFR § 1.613A-7


Scoping language

None
Is this correct? or