qualified mixture

(B)The term “qualified mixture” means a mixture of alcohol and gasoline or of alcohol and a special fuel which— (i)is sold by the taxpayer producing such mixture to any person for use as a fuel, or (ii)is used as a fuel by the taxpayer producing such mixture. (C)Alcohol used in the production of a qualified mixture shall be taken into account— (i)only if the sale or use described in subparagraph (B) is in a trade or business of the taxpayer, and (ii)for the taxable year in which such sale or use occurs. (D)No credit shall be allowed under this section with respect to any casual off-farm production of a qualified mixture.

Source

26 USC § 40(b)(1)(B)


Scoping language

For purposes of this section
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