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Internal Revenue Bulletin:  2012-17 

April 23, 2012 


Table of Contents

Notice 2012-27 Notice 2012-27

This notice provides guidance relating to the application of the tax imposed by section 4043 of the Code on fuel used in fractional program aircraft. Section 4043 was added to the Code by section 1103 of the FAA Modernization and Reform Act of 2012 (Act) (Pub. L. 112-95) and applies to fuel used after March 31, 2012.

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