qualified tertiary injectant expenses

(1)The term “qualified tertiary injectant expenses” means any cost paid or incurred (whether or not chargeable to capital account) for any tertiary injectant (other than a hydrocarbon injectant which is recoverable) which is used as a part of a tertiary recovery method.


26 USC § 193(b)(1)

Scoping language

For purposes of this section
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