RR-2018-2: Alternative fuel

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IRS GuideWire December 14, 2017

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Issue Number:    RR-2018-2

Inside This Issue


Revenue Ruling 2018-02 addresses the question of whether mixtures of butane and gasoline are alternative fuel mixtures that qualify for the alternative fuel mixture credit under § 6426(e). The revenue ruling concludes that mixtures of butane and gasoline are not alternative fuel mixtures and thus do not qualify for the alternative fuel mixture credit under § 6426(e).

Revenue Ruling 2018-02 will in IRB 2018-02, dated January 8, 2018.

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