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Treasury Regulations · 26 CFR

§ 301.9001-2. Definitions.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 9001

Cite as 26 CFR § 301.9001-2

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
May 21, 1980 by T.D. 7697
Issued under
26 U.S.C. § 9001
Length
165 words · about 1 min to read
Cross-references
cites 2 Code sections and 1 regulation; cited by 1

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]

Other regulations under § 9001

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Cited by 1 other regulation

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 7697 (45 FR 33976)

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 301 Procedure and administration
  3. Subpart ECFR4cc2dbd383b9493 General Rules
  4. Application of Internal Revenue Laws

Nearby sections