26 U.S.C. § 87
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
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- § 1400J
§ 87. Alcohol and biodiesel fuels credits
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), and
- (2) the biodiesel fuels credit determined with respect to the taxpayer for the taxable year under section 40A(a).
Change History
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