§ 613A(c)(6)(D)

marginal production

UNDECIDED

0 of 2 settled

  1. 1

    § 613A(c)(6)(D)

    ANY OF

    The term “marginal production” means domestic crude oil or domestic natural gas which is produced during any taxable year from a property which—

    “domestic crude oil or domestic natural gas which is produced” Opening words
    “during any taxable year from a property which—” Opening words
    “is a stripper well property for the calendar year in which the taxable year begins, or” § 613A(c)(6)(D)(i)
    “is a property substantially all of the production of which during such calendar year is heavy oil.” § 613A(c)(6)(D)(ii) needs Step 2 heavy oil UNDECIDED

    “Substantially” implies facts and circumstances. No regulation cites this provision (eCFR, Oct 19, 2026)

  2. 2

    § 613A(c)(6)(F)

    heavy oil

    ALL OF
    “domestic crude oil produced from any property”
    “such crude oil had a weighted average gravity of 20 degrees API or less (corrected to 60 degrees Fahrenheit)”