### Question
How is the term qualified tertiary injectant expenses defined?


### Answer
The term **qualified tertiary injectant expenses** is defined in *26 U.S.C. § 193* as the following:

> any cost paid or incurred (whether or not chargeable to capital account) for any tertiary injectant (other than a hydrocarbon injectant which is recoverable) which is used as a part of a tertiary recovery method

#### Citation:
  - *26 U.S.C. § 193*
  - 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**

