Internal Revenue Bulletin:  2008-38 

September 22, 2008 

EXCISE TAX


Table of Contents

REG-155087-05 REG-155087-05

Proposed regulations under section 40 of the Code provide guidance relating to credits and payments for alcohol mixtures, biodiesel mixtures, renewable diesel mixtures, alternative fuel mixtures, and alternative fuel sold for use or used as a fuel. The regulations also provide guidance relating to the definition of gasoline and diesel fuel.


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