new well
(3) New well The term “new well” means any well— (A) the surface drilling of which began on or after February 19, 1977 ; or (B) the depth of which was increased, by means of drilling on or after February 19, 1977 , to a completion location which is located at least 1,000 feet below the depth of the deepest completion location of such well attained before February 19, 1977 .