qualified tertiary injectant expenses
Defined in 1 place of the United States Code.
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.
Source
- 1994–present26 U.S.C. § 193Internal Revenue Code · Tertiary injectants · for purposes of this section