alcohol
Defined in 3 places across 2 titles of the United States Code.
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.
Source
- 1994–present26 U.S.C. § 40Internal Revenue Code · Alcohol used as fuel · for purposes of this section
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 190 (determined without regard to any added denaturants).
Source
- 2013–present26 U.S.C. § 6426Internal Revenue Code · Credit for alcohol fuel, biodiesel, and alternative fuel mixtures · for purposes of this section
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 190 (determined without regard to any added denaturants).
Such term also includes an alcohol gallon equivalent of ethyl tertiary butyl ether or other ethers produced from such alcohol.
Source
- 2005–202326 U.S.C. § 6426Internal Revenue Code · Credit for alcohol fuel, biodiesel, and alternative fuel mixtures · for purposes of this section
The term “alcohol” means alcohol (including methanol and ethanol) which is produced from biomass and which is suitable for use by itself or in combination with other substances as a fuel or as a substitute for petroleum or petrochemical feedstocks.
Source
- 1994–present42 U.S.C. § 8802The Public Health and Welfare · Definitions · as used in this chapter