Publication 378 |
2001 Tax Year |
Aviation Gasoline
The term aviation gasoline means all special grades of gasoline suitable for use in aviation reciprocating engines and covered by ASTM
specification D 910 or military specification MIL-G-5572.
Nontaxable Uses
The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser.
- On a farm for farming purposes (credit only).
- Export.
- In foreign trade.
- Certain helicopter and fixed-wing air ambulance uses.
- In commercial aviation (other than foreign trade).
Previous| First | Next
Publication Index | IRS-Forms Main | Home
|