disqualified person
(2)For purposes of paragraph (1), the term “disqualified person” means, with respect to any partnership taxable year— (A)any person referred to in paragraph (2) or (4) of section 613A(d) for such person’s taxable year in which such partnership taxable year ends, and (B)any other person if such person’s average daily production of domestic crude oil and natural gas for such person’s taxable year in which such partnership taxable year ends exceeds 500 barrels.