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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter B— Computation of Taxable Income · § 87

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§ 87. Alcohol and biodiesel fuels credits

413 words·~2 min read·/usc/title-26/section-87

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Gross income includes—

(1)the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40(a),

(2)the biodiesel fuels credit determined with respect to the taxpayer for the taxable year under section 40A(a), and

(3)the sustainable aviation fuel credit determined with respect to the taxpayer for the taxable year under section 40B(a).

(Added Pub. L. 96–223, title II, § 232(c)(1), Apr. 2, 1980, 94 Stat. 276, § 86; renumbered § 87, Pub. L. 98–21, title I, § 121(a), Apr. 20, 1983, 97 Stat. 80; amended Pub. L. 98–369, div. A, title IV, § 474(r)(3), July 18, 1984, 98 Stat. 839; Pub. L. 108–357, title III, § 302(c)(1)(A), Oct. 22, 2004, 118 Stat. 1465; Pub. L. 117–169, title I, § 13203(e), Aug. 16, 2022, 136 Stat. 1935.)

Connections2 cite this · traces to 5

Cited by 2 sections

U.S. Code

§ 86
Social security and tier 1 railroad retirement benefits

statutes-at-large

Public Law 98–369
To provide for tax reform, and for deficit reduction

Traces to 5 documents

public-private-law

To provide for reconciliation pursuant to title II of S
Public Law 117-169

U.S. Code

14 references not yet in our index

Pub. L. 96–223, title II, § 232(c)(1)
94 Stat. 276
Pub. L. 98–21, title I, § 121(a)
97 Stat. 80
Pub. L. 98–369, div. A, title IV, § 474(r)(3)
98 Stat. 839
Pub. L. 108–357, title III, § 302(c)(1)(A)
118 Stat. 1465
136 Stat. 1935
Pub. L. 108–357
Pub. L. 98–369
section 302(d) of Pub. L. 108–357
section 475(a) of Pub. L. 98–369
section 232(h)(1) of Pub. L. 96–223

Citation graph

cites case law

§ 87

Alcohol and biodiesel fuels credits

Stat.×1

U.S.C.×1

Pub. L.Public Law 117-169

Pub. L.Pub. L. 96–223, title II, § 232(c)(1)

Stat.94 Stat. 276

Pub. L.Pub. L. 98–21, title I, § 121(a)

Stat.97 Stat. 80

Pub. L.Pub. L. 98–369, div. A, title IV, § 474(r)(3)

Cites 19 · showing 10Cited by 2 across 2 sources