[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.9001-2]

[Page 689]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                              General Rules
 
Sec. 301.9001-2  Definitions.

    The terms enumerated in this section are to be defined for the 
purposes of Sec. Sec. 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]