tertiary recovery method
Defined in 1 place of the United States Code.
The term “tertiary recovery method” means—
(A) any method which is described in subparagraphs (1) through (9) of section 212.78(c) of the June 1979 energy regulations (as defined by section 4996(b)(8)(C) as in effect before its repeal), or
(B) any other method to provide tertiary enhanced recovery which is approved by the Secretary for purposes of this section.
Source
- 201326 U.S.C. § 193Internal Revenue Code · Tertiary injectants · for purposes of this section
The term "tertiary recovery method" means—
(A) any method which is described in subparagraphs (1) through (9) of section 212.78(c) of the June 1979 energy regulations (as defined by section 4996(b)(8)(C) as in effect before its repeal), or
(B) any other method to provide tertiary enhanced recovery which is approved by the Secretary for purposes of this section.
No deduction shall be allowed under subsection (a) with respect to any expenditure—
Source
- 1994–present26 U.S.C. § 193Internal Revenue Code · Tertiary injectants · for purposes of this section