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


### Answer
**Natural gas** is defined as the following in *26 U.S.C. § 613A*:

> any product (other than crude oil) of an oil or gas well if a deduction for depletion is allowable under section 611 with respect to such product

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

