### Question
Can you define what barrel means?


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

> 42 United States gallons

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

