barrel-of-oil equivalent

(5) Barrel-of-oil equivalent The term “barrel-of-oil equivalent” with respect to any fuel means that amount of such fuel which has a Btu content of 5.8 million; except that in the case of qualified fuels described in subparagraph (C) of subsection (c)(1), the Btu content shall be determined without regard to any material from a source not described in such subparagraph.


26 USC § 45K(d)(5)

Scoping language

For purposes of this section
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