# 26 U.S.C. § 34: Certain uses of gasoline and special fuels Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 34(a)(1). ## § 34(a) General rule There shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of the amounts payable to the taxpayer— **§ 34(a)(1)** under section 6420 (determined without regard to section 6420(g)), **§ 34(a)(2)** under section 6421 (determined without regard to section 6421(i)), and **§ 34(a)(3)** under section 6427 (determined without regard to section 6427(k)). ## § 34(b) Exception Credit shall not be allowed under subsection (a) for any amount payable under section 6421 or 6427, if a claim for such amount is timely filed and, under section 6421(i) or 6427(k), is payable under such section. ## Regulations - [Treas. Reg. § 1.34-1](/26/reg/1.34-1.md): Special rule for owners of certain business entities. (interprets § 34) ## Final rules - [72 FR 45891](https://www.federalregister.gov/documents/2007/08/16/E7-16078/disregarded-entities-employment-and-excise-taxes) (2007): Disregarded Entities; Employment and Excise Taxes ## Leading cases - [The Western Company of North America v. United States, 323 F.3d 1024 (Fed. Cir. 2003)](https://www.courtlistener.com/opinion/781351/the-western-company-of-north-america-v-united-states/) - [FPL Group, Inc. v. Commissioner, 116 T.C. 73 (2001)](https://www.courtlistener.com/opinion/4696572/fpl-group-inc-v-commissioner/) - [Medical Transportation Management Corp. v. Commissioner, 506 F.3d 1364 (11th Cir. 2007)](https://www.courtlistener.com/opinion/77870/medical-transportation-management-corp-v-commissioner/) ## Connections Cites: § 6420 Gasoline used on farms; § 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes; § 6427 Fuels not used for taxable purposes Cited by: § 874 Allowance of deductions and credits; § 882 Tax on income of foreign corporations connected with United States business; § 1366 Pass-thru of items to shareholders; § 1374 Tax imposed on certain built-in gains; § 1375 Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts; § 1503 Computation and payment of tax; § 4682 Definitions and special rules; § 6420 Gasoline used on farms; § 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes; § 6427 Fuels not used for taxable purposes; § 9502 Airport and Airway Trust Fund; § 9503 Highway Trust Fund ## Prior provisions - A prior section 34, acts Aug. 16, 1954, ch. 736, 68A Stat. 13; June 25, 1959, Pub. L. 86–69, § 3(a)(1), 73 Stat. 139; Sept. 14, 1960, Pub. L. 86–779, § 10(e), 74 Stat. 1009; Feb. 26, 1964, Pub. L. 88–272, title II, § 201(a), 78 Stat. 31, related to dividends received by individuals, prior to repeal by Pub. L. 88–272, title II, § 201(b), Feb. 26, 1964, 78 Stat. 31, effective with respect to dividends received after Dec. 31, 1964. ## Amendments - 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 167 - 1970-05-21: [Pub. L. 91-258](/26/act/91-258.md), 84 Stat. 248 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1764 - 1976-10-17: [Pub. L. 94-530](/26/act/94-530.md), 90 Stat. 2487 - 1978-11-06: [Pub. L. 95-599](/26/act/95-599.md), 92 Stat. 2760 - 1978-11-09: [Pub. L. 95-618](/26/act/95-618.md), 92 Stat. 3191 - 1980-04-02: [Pub. L. 96-223](/26/act/96-223.md), 94 Stat. 278 - 1983-01-06: [Pub. L. 97-424](/26/act/97-424.md), 96 Stat. 2181 - 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 826 - 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2778 - 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3576 - 1996-08-20: [Pub. L. 104-188](/26/act/104-188.md), 110 Stat. 1839 - 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 826 - 2007-12-29: [Pub. L. 110-172](/26/act/110-172.md), 121 Stat. 2484