Source: http://www.law.cornell.edu/uscode/text/26/87?quicktabs_8=3
Timestamp: 2013-06-19 09:40:36
Document Index: 121852928

Matched Legal Cases: ['§ 87', '§ 87', '§ 87', '§ 232', '§ 86', '§ 87', '§ 121', '§ 474', '§ 302']

26 USC § 87 - Alcohol and biodiesel fuels credits | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
USC › Title 26 › Subtitle A › Chapter 1 › Subchapter B › Part II › § 87	prevnext
26 USC § 87 - Alcohol and biodiesel fuels credits
Gross income includes—
the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40
the biodiesel fuels credit determined with respect to the taxpayer for the taxable year under section 40A
(Added Pub. L. 96–223, title II, § 232(c)(1),Apr. 2, 1980, 94 Stat. 276, § 86; renumbered § 87,Pub. L. 98–21, title I, § 121(a),Apr. 20, 1983, 97 Stat. 80; amended Pub. L. 98–369, div. A, title IV, § 474(r)(3),July 18, 1984, 98 Stat. 839; Pub. L. 108–357, title III, § 302(c)(1)(A),Oct. 22, 2004, 118 Stat. 1465.)
2004—Pub. L. 108–357amended section catchline and text generally. Prior to amendment, text read as follows: “Gross income includes the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40
1984—Pub. L. 98–369amended section generally, substituting “the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40
(a)” for “an amount equal to the amount of the credit allowable to the taxpayer under section 44E for the taxable year (determined without regard to subsection (e) thereof)”.
Amendment by Pub. L. 108–357applicable to fuel produced, and sold or used, after Dec. 31, 2004, in taxable years ending after such date, see section 302(d) ofPub. L. 108–357, set out as a note under section 38 of this title.
Section applicable to sales or uses after Sept. 30, 1980, in taxable years ending after such date, see section 232(h)(1) ofPub. L. 96–223, set out as a note under section 40 of this title.