### Question
How does Income Taxes define Alaska natural gas pipeline?


### Answer
Under *26 U.S.C. § 168*, **Alaska natural gas pipeline** is defined as:

> the natural gas pipeline system located in the State of Alaska which—



(A) has a capacity of more than 500,000,000,000 Btu of natural gas per day, and



(B) is—



(i) placed in service after December 31, 2013, or



(ii) treated as placed in service on January 1, 2014, if the taxpayer who places such system in service before January 1, 2014, elects such treatment

#### Citation:
  - *26 U.S.C. § 168*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

