§193. Tertiary injectants — Inbound Citations
26 U.S.C. § 193
Cited by 6 provisions in release 119-102.
Citations to 26 U.S.C. § 193 as a whole
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(F) expenditures for tertiary injectants with respect to which a deduction is allowed under section 193,
Citations to §193(b)
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(C) Any qualified tertiary injectant expenses (as defined in section 193(b)) which are paid or incurred in connection with a qualified enhanced oil recovery project and for which a deduction is allowable for the taxable year.
Citations to §193(b)(1)
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(5) The term “tertiary injectant” has the same meaning as when used within section 193(b)(1).
Citations to §193(b)(3)
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(i) which involves the application (in accordance with sound engineering principles) of 1 or more tertiary recovery methods (as defined in section 193(b)(3)) which can reasonably be expected to result in more than an insignificant increase in the amount of crude oil which will ultimately be recovered,
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(4) For purposes of this section, immiscible non-hydrocarbon gas displacement shall be treated as a tertiary recovery method under section 193(b)(3).