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Current as of January 01, 2024 | Updated by Findlaw Staff
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).
Cite this article: FindLaw.com - 26 U.S.C. § 87 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 87. Alcohol and biodiesel fuels credits - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-87/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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