Nielson-True Partnership, True Oil Company, Tax Matters Partner - Page 22

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             collectively are insufficient to overcome the use of the term                                        
             "determination" and the requirement of a specific well-category                                      
             determination under NGPA section 503.                                                                
                    Accordingly, we hold that an individual well-category                                         
             determination must be obtained in order to qualify for the                                           
             section 29 tax credit attributable to tight formation gas.                                           
                    To reflect the foregoing,                                                                     
                                                            Decisions will be entered                             
                                                     for respondent.                                              

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