qualified enhanced oil or natural gas recovery project

(2) Qualified enhanced oil or natural gas recovery project The term “qualified enhanced oil or natural gas recovery project” has the meaning given the term “qualified enhanced oil recovery project” by section 43(c)(2), by substituting “crude oil or natural gas” for “crude oil” in subparagraph (A)(i) thereof.

Source

26 USC § 45Q(e)(2)


Scoping language

For purposes of this section
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