Publication 378: Fuel Tax Credits and Refunds; Foreign Trade

Publication 378

2000 Tax Year

Foreign Trade

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A credit or refund may be allowed for the excise tax on fuel used in foreign trade.

Used in foreign trade means used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States.

Previous | First | Next

Publication Index | 2000 Tax Help Archives | Tax Help Archives | Home