### Question
What does heavy oil mean?


### Answer
**Heavy oil** has the following meaning in *26 U.S.C. § 613A*:

> domestic crude oil produced from any property if such crude oil had a weighted average gravity of 20 degrees API or less (corrected to 60 degrees Fahrenheit)

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

