# Prop. Treas. Reg. § 1.40-1: Alcohol used as a fuel.

Proposed regulation, not in force. REG-155087-05, 73 FR 43890, published 2008-07-29 <https://www.federalregister.gov/documents/2008/07/29/E8-17270/alcohol-fuel-and-biodiesel-renewable-diesel-alternative-fuel-diesel-water-fuel-emulsion-taxable-fuel>. Interprets 26 U.S.C. § 40.

Par. 2. Section 1.40-1 is revised to read as follows:

For the definition of “alcohol” for purposes of the credits allowed by section 40, see § 48.6426-1(c) of this chapter.