### Question
Can you define what natural gas means?


### Answer
**Natural gas** is defined as the following in *26 U.S.C. § 43*:

> given such term by section 613A(e)(2).

#### Citation:
  - *26 U.S.C. § 43*
  - 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**

