Bulletin No. 2012-17 April 23, 2012
EXCISE TAX
Internal Revenue Bulletin 2012-17 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2012–27, page 849. 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.
Actions Relating to Court Decisions is on the page following the Introduction. Finding Lists begin on page ii.
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