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qualified tertiary injectant expenses

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 193 — for purposes of this section

The term “qualified tertiary injectant expenses” means any cost paid or incurred (whether or not chargeable to capital account) for any tertiary injectant (other than a hydrocarbon injectant which is recoverable) which is used as a part of a tertiary recovery method.