### Question
What is the definition of Alaska natural gas pipeline?


### Answer
The definition of **Alaska natural gas pipeline** is as follows in *26 U.S.C. § 168*:

> 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**

