Partnertax.ai
Start free trial →

Treasury Regulations (26 C.F.R.)

26 CFR § 301.9001-2

Definitions.

Official textecfr.govlast amended

The terms enumerated in this section are to be defined for the purposes of §§ 301.9001-1, 301.9001-2, and 301.9001-3 in the following manner:

# (a)

“Barrel” means 42 United States gallons at 60 degrees Fahrenheit.

# (b)

“Oil” means petroleum, including crude oil or any fraction or residue therefrom, and natural gas condensate, except that the term does not include natural gas.

# (c)

“Person” means an individual, firm, corporation, association, partnership, consortium, joint venture, or governmental entity.

# (d)

“Outer Continental Shelf” means all submerged lands lying seaward and outside of the area of lands beneath navigable waters as defined in section 1301 of title 43 and of which the subsoil and seabed appertain to the United States and are subject to its jurisdiction and control;

(Sec. 302(d) of the Outer Continental Shelf Lands Act Amendments of 1978 (92 Stat. 672) and sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805))

[T.D. 7697, 45 FR 33976, May 21, 1980]

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this part (40 sections)
  1. 301.7701(i)-2 · (i)-2 Special rules for portions of entities.
  2. 301.7701(i)-3 · (i)-3 Effective dates and duration of taxable mortgage…
  3. 301.7701(i)-4 · (i)-4 Special rules for certain entities.
  4. 301.7704-2 · Transition provisions.
  5. 301.7705-1 · Certified professional employer organization.
  6. 301.7705-2 · CPEO certification process.
  7. 301.7803-1 · Security bonds covering personnel of the Internal Revenue…
  8. 301.7805-1 · Rules and regulations.
  9. 301.7811-1 · Taxpayer assistance orders.
  10. 301.7803-2 · Internal Revenue Service Independent Office of Appeals…
  11. 301.7803-3 · Requests for referral to the Internal Revenue Service…
  12. 301.9000-1 · Definitions when used in §§ 301.9000-1 through 301.9000-6.
  13. 301.9000-2 · Considerations in responding to a request or demand for…
  14. 301.9000-3 · Testimony authorizations.
  15. 301.9000-4 · Procedure in the event of a request or demand for IRS…
  16. 301.9000-5 · Written statement required for requests or demands in…
  17. 301.9000-6 · Examples.
  18. 301.9000-7 · Effective date.
  19. 301.9001 · Statutory provisions; Outer Continental Shelf Lands Act…
  20. 301.9001-1 · Collection of fee.
  21. 301.9001-2 · Definitions.
  22. 301.9001-3 · Cross reference.
  23. 301.9100-0 · Outline of regulations.
  24. 301.9100-1 · Extensions of time to make elections.
  25. 301.9100-2 · Automatic extensions.
  26. 301.9100-3 · Other extensions.
  27. 301.9100-4T · Time and manner of making certain elections under the…
  28. 301.9100-5T · Time and manner of making certain elections under the Tax…
  29. 301.9100-6T · Time and manner of making certain elections under the…
  30. 301.9100-7T · Time and manner of making certain elections under the Tax…
  31. 301.9100-8 · Time and manner of making certain elections under the…
  32. 301.9100-9T · Election by a bank holding company to forego grandfather…
  33. 301.9100-10T · Election by certain family-owned bank holding companies…
  34. 301.9100-11T · Election by a qualified bank holding corporation to pay…
  35. 301.9100-12T · Various elections under the Tax Reform Act of 1976.
  36. 301.9100-14T · Individual's election to terminate taxable year when…
  37. 301.9100-15T · Election to use retroactive effective date.
  38. 301.9100-16T · Election to accrue vacation pay.
  39. 301.9100-17T · Procedure applicable to certain elections.
  40. 301.9100-18T · Election to include in gross income in year of transfer.
Full table of contents →