Oil and gas

Oil and gas(1) In general. Under section 927(a)(2)(C), export property does not include oil or gas (or any primary product thereof).
(1)In general.Under section 927(a)(2)(C), export property does not include oil or gas (or any primary product thereof).

Source

26 CFR § 1.927(a)-1T


Scoping language

None
Is this correct? or