tertiary recovery method

(3)The term “tertiary recovery method” means— (A)any method which is described in subparagraphs (1) through (9) of section 212.78(c) of the June 1979 energy regulations (as defined by section 4996(b)(8)(C) as in effect before its repeal), or (B)any other method to provide tertiary enhanced recovery which is approved by the Secretary for purposes of this section. (c)No deduction shall be allowed under subsection (a) with respect to any expenditure—

Source

26 USC § 193(b)(3)


Scoping language

For purposes of this section
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