Side outlet elbows have three ends: one at the top and two perpendicular to it at the bottom, forming a corner. This 3/4" x 1/2" Schedule 40 90-Degree Side Outlet Elbow has one FIPT end at the top and two slip ends at the bottom. The slip ends allow you to attach two pieces of standard 3/4" schedule 40 PVC pipe to this fitting.
The FIPT end is compatible with 1/2" iron piping, so this side outlet elbow acts as an adapter and flow splitter. This side outlet elbow fitting is made of schedule 40 PVC, which is not rated for hot water applications.