### Question
How is the "marginal production" defined?


### Answer
The term **marginal production** is defined in *26 U.S.C. § 613A* as follows -

> domestic crude oil or domestic natural gas which is produced during any taxable year from a property which—



(i) is a stripper well property for the calendar year in which the taxable year begins, or



(ii) is a property substantially all of the production of which during such calendar year is heavy oil

#### Citation:
  - *26 U.S.C. § 613A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter I-Natural Resources > PART I-DEDUCTIONS**

