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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 40.—Alcohol Used as Fuel

Internal Revenue Bulletin 2006-20 · 2026-10-03 edition · updated 2026-10-04 · United States

A notice describes an election, on an annual basis, allowing cooperatives to allocate the cooperative’s small ethanol producer credit pro rata among its patrons on the basis of the quantity or value of business done with or for its patrons for the taxable year. See Notice 2006-47, page 892.

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▸Contents — Internal Revenue Bulletin 2006-20
Internal Revenue Bulletin 2006-20

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