### Question
What does barrel mean?


### Answer
**Barrel** has the following meaning in *26 U.S.C. § 45K*:

> 42 United States gallons

#### Citation:
  - *26 U.S.C. § 45K*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

