(A)The term “alcohol” includes methanol and ethanol but does not include— (i)alcohol produced from petroleum, natural gas, or coal (including peat), or (ii)alcohol with a proof of less than 150. (B)The determination of the proof of any alcohol shall be made without regard to any added denaturants.


26 USC § 40(d)(1)(A)

Scoping language

For purposes of this section
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