Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 87
Alcohol and biodiesel fuels credits
Official textgovinfo.govlast amended
Gross income includes—
# (1)
the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40(a),
# (2)
the biodiesel fuels credit determined with respect to the taxpayer for the taxable year under section 40A(a), and
# (3)
the sustainable aviation fuel credit determined with respect to the taxpayer for the taxable year under section 40B(a).
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