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Federal excise tax subsidy

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 7652 — in this section (12 versions over time)

For purposes of this paragraph, the term “Federal excise tax subsidy” means any subsidy—

(i) of a kind different from, or

(ii) in an amount per value or volume of production greater than,