eligible small ethanol producer
Defined in 1 place of the United States Code.
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 30,000,000 gallons.
Source
- 1994–200526 U.S.C. § 40Internal Revenue Code · Alcohol used as fuel · for purposes of this section
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.
Source
- 2005–present26 U.S.C. § 40Internal Revenue Code · Alcohol used as fuel · for purposes of this section