(1) Alcohol defined (A) In general 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) Determination of proof The determination of the proof of any alcohol shall be made without regard to any added denaturants.


26 USC § 40(d)(1)

Scoping language

For purposes of this section
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