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Credit for Alcohol Used as Fuel
IRC section 38(b)(3) allows a nonrefundable income tax credit for businesses that sell or use alcohol. Small ethanol producers also receive a nonrefundable credit for production of qualified ethanol. Form 6478 is used to figure the credits.
Form #:   6478
Agency:  Department of the Treasury
Bureau:  Internal Revenue Service
Common Name:   Credit for Alcohol Used as Fuel
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