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Introduction

Section 3. ALTERNATIVE FUEL

Internal Revenue Bulletin 2006-43 · 2026-10-03 edition · updated 2026-10-04 · United States

(a) Overview . This section provides rules under which a credit or payment may be obtained under § 6426 (the alternative fuel excise tax credit), §§ 34 and 6427 (the alternative fuel income tax credit), or § 6427 (the alternative fuel payment) for

3 Advance notice of proposed rulemaking, REG–118788–06, 71 Fed. Reg. 45474 (August 9, 2006).

2006–43 I.R.B. 774 October 23, 2006

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▸Contents — Internal Revenue Bulletin 2006-43

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