### Question
Can you define what oil related qualified production activities income means?


### Answer
**Oil related qualified production activities income** is defined as the following in *26 U.S.C. § 199*:

> for any taxable year the qualified production activities income which is attributable to the production, refining, processing, transportation, or distribution of oil, gas, or any primary product thereof during such taxable year

#### Citation:
  - *26 U.S.C. § 199*
  - 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**

