### Question
How does the law define marginal production?


### Answer
Under *26 U.S.C. § 613A*, **marginal production** is defined as:

> 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**

