Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 34
Certain uses of gasoline and special fuels
Official textgovinfo.govlast amended
# (a) General rule
There shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of the amounts payable to the taxpayer— (1) under section 6420 (determined without regard to section 6420(g)), (2) under section 6421 (determined without regard to section 6421(i)), and (3) under section 6427 (determined without regard to section 6427(k)).
# (b) Exception
Credit shall not be allowed under subsection (a) for any amount payable under section 6421 or 6427, if a claim for such amount is timely filed and, under section 6421(i) or 6427(k), is payable under such section.
Source: view the official text
Nearby sections (25 sections)
- 26 · Limitation based on tax liability; definition of tax liability
- 27 · Taxes of foreign countries and possessions of the United States
- 28 · [§28. Renumbered §45C]
- 29 · [§29. Renumbered §45K]
- 30 · [§30. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(2)(A),…
- 30A · [§30A. Repealed. Pub. L. 115–141, div. U, title IV,…
- 30B · Alternative motor vehicle credit
- 30C · Alternative fuel vehicle refueling property credit
- 30D · Clean vehicle credit
- 31 · Tax withheld on wages
- 32 · Earned income
- 33 · Tax withheld at source on nonresident aliens and foreign…
- 34 · Certain uses of gasoline and special fuels
- 35 · Health insurance costs of eligible individuals
- 36 · First-time homebuyer credit
- 36A · [§36A. Repealed. Pub. L. 113–295, div. A, title II,…
- 36B · Refundable credit for coverage under a qualified health plan
- 36C · [§36C. Renumbered §23]
- 37 · Overpayments of tax
- 38 · General business credit
- 39 · Carryback and carryforward of unused credits
- 40 · Alcohol, etc., used as fuel
- 40A · Biodiesel and renewable diesel used as fuel
- 40B · Sustainable aviation fuel credit
- 41 · Credit for increasing research activities