eligible small ethanol producer
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 40 — for purposes of this section (2 versions over time)
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.