eligible small ethanol producer

(1)The term “eligible small ethanol producer” means a person who, at all times during the taxable year, has a productive capacity for alcohol (as defined in subsection (d)(1)(A) without regard to clauses (i) and (ii)) not in excess of 60,000,000 gallons.

Source

26 USC § 40(g)(1)


Scoping language

For purposes of this section
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