Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 34: Certain uses of gasoline and special fuels
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under section 6420 (determined without regard to section 6420(g)), under section 6421 (determined without regard to section 6421(i)), and under section 6427 (determined without regard to section 6427(k)). Credit shall not be allowed under subsection (a) for any amount payable under section 6421 or 6427, if a claim for such amount is timely filed and, under section 6421(i) or 6427(k), is payable under such section.
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