qualified tertiary injectant expenses

(1) In general 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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