§4091

3 cases·2 distinguished·1 cited

Statute Text — 26 U.S.C. §4091

Statute text not available for this section.

3 Citing Cases

NextEra Energy, Inc., and Subsidiaries, Petitioner 116 T.C. No. 7 · 2001

6427(a),2 17 _3 Subsections (a) and (1) of section 6427 specifically pertain to nontaxable uses of diesel fuel previously taxed under sections 4041t and 4091.5 Limitations on filing a claim for payment under section 6427 are addressed'in section 6427(i). The general rule of limitation for payment of claims filed under ^section 6427 is that not more than one claim may be filed by any person with respect to fuel used during the taxable year.. Section 6427(i) provides: SEC. 6427(i). Time for Filing

FPL Group, Inc. & Subsidiaries v. Commissioner 116 T.C. 73 · 2001

Nontaxable Uses of Diesel Fuel and Aviation Fuel Taxed Under Section 4091.— (1) In general.

United States v. Pesaturo 476 F.3d 60 · Cir.