26 U.S.C. § 193

Tertiary injectants

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(a) Allowance of deduction

There shall be allowed as a deduction for the taxable year an amount equal to the qualified tertiary injectant expenses of the taxpayer for tertiary injectants injected during such taxable year.

(b) Qualified tertiary injectant expensesFor purposes of this section—(1) In general

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.

(2) Hydrocarbon injectant

The term “hydrocarbon injectant” includes natural gas, crude oil, and any other injectant which is comprised of more than an insignificant amount of natural gas or crude oil. The term does not include any tertiary injectant which is hydrocarbon-based, or a hydrocarbon-derivative, and which is comprised of no more than an insignificant amount of natural gas or crude oil. For purposes of this paragraph, that portion of a hydrocarbon injectant which is not a hydrocarbon shall not be treated as a hydrocarbon injectant.

(3) Tertiary recovery methodThe 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.(c) Application with other deductionsNo deduction shall be allowed under subsection (a) with respect to any expenditure—(1) with respect to which the taxpayer has made an election under section 263(c), or(2) with respect to which a deduction is allowed or allowable to the taxpayer under any other provision of this chapter.(Added Pub. L. 96–223, title II, § 251(a)(1), Apr. 2, 1980, 94 Stat. 286; amended Pub. L. 97–448, title II, § 202(b), Jan. 12, 1983, 96 Stat. 2396; Pub. L. 100–418, title I, § 1941(b)(7), Aug. 23, 1988, 102 Stat. 1324.)Editorial NotesReferences in Text

Section 4996(b)(8)(C), referred to in subsec. (b)(3)(A), was repealed by Pub. L. 100–418, title I, § 1941(a), Aug. 23, 1988, 102 Stat. 1322.

Amendments

1988—Subsec. (b)(3)(A). Pub. L. 100–418 substituted “section 4996(b)(8)(C) as in effect before its repeal” for “section 4996(b)(8)(C)”.

1983—Subsec. (b)(1). Pub. L. 97–448 struck out “during the taxable year” after “any cost paid or incurred”.

Statutory Notes and Related SubsidiariesEffective Date of 1988 Amendment

Amendment by Pub. L. 100–418 applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as a note under section 164 of this title.

Effective Date of 1983 Amendment

Amendment by Pub. L. 97–448 effective, except as otherwise provided, as if it had been included in the provision of the Crude Oil Windfall Profit Tax Act of 1980, Pub. L. 96–223, to which such amendment relates, see section 203(a) of Pub. L. 97–448, set out as a note under section 6652 of this title.

Effective Date

Pub. L. 96–223, title II, § 251(b), Apr. 2, 1980, 94 Stat. 287, provided that: “The amendments made by this section [enacting this section and amending sections 263, 1245, and 1250 of this title] shall apply to taxable years beginning after December 31, 1979.”

Notes of Decisions

Cited in 7 cases, 1929–1936 · leading case: Anderson v. United States, 30 F.2d 485 (5th Cir. 1929).

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Anderson v. United States, 30 F.2d 485 (5th Cir. 1929). “8, 1875 (26 USCA § 193). Appellant was sentenced to pay a fine of $100 and to two years’ imprisonment in the penitentiary.”

Gerk v. United States, 33 F.2d 485 (8th Cir. 1929). “(26 USCA §§ 193, 306, 307). The indictment contained four counts: The first, for unlawfully and feloniously making 700 gallons of mash fit for the production of spirits, said mash not having been made on the premises of a duly authorized distillery; the second, for unlawfully…”

Day v. United States, 31 F.2d 71 (8th Cir. 1929). “Appellant was convicted of carrying on the business of a wholesale liquor dealer, and of carrying on the business of a retail liquor dealer, in violation of section 3281 of the Revised Statutes (26 USCA § 193), and of concealing and aiding in concealing distilled spirits, in…”

United States v. Various Items of Pers. Prop., 40 F.2d 422 (2d Cir. 1930). “There is even less basis for claiming a direct conflict between section 22 (27 USCA § 34) and section 3281 (26 USCA § 193). 5. The final contention is that conviction of "Waterloo Distilling" Company upon a charge of conspiracy to violate the National Prohibition Act — see…”

Riebe v. United States, 82 F.2d 564 (9th Cir. 1936). “Riebe, defendant below, from a judgment of conviction under an indictment charging him in the first count thereof, with the offense of carrying on the business of a retail liquor dealer of distilled spirits within the meaning of the United States Revenue Laws ( 26 U.S.C.A. § 193…”

Yeskel Supply Co. v. United States, 61 F.2d 196 (3rd Cir. 1932). · cites it 2× “§ 3281 (26 USCA §§ 193, 306). To this libel lie Yeskel Supply Company (hereafter called Yeskel) made answer, admitting a seizure of the property and possession thereof by the government.”

United States v. Eleven Five-Gallon Stills, 43 F.2d 1001 (N.D. Ill. 1930). “26, ÜSC (26 USCA § 193): “Any person who shall carry on the business of a rectifier, wholesale liquor dealer, retail liquor dealer, wholesale dealer in malt liquors, retail dealer in malt liquors, or manufacturer of stills, without having paid the special tax as required by law,…”

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