Explanation of revenue title ("Highway Revenue Act of 1987") to H.R. 2 (extension of highway trust fund taxes): as approved by the Committee on Ways and Means, Volume 4
U.S. Govt. Print. Off., 1987 - Transportation - 25 pages
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99th Congress amended by striking amounts equivalent backup tax cles Code relating committee amendment credit or refund December 31 ethanol fuel EXEMPTIONS EXTENSION OF HIGHWAY five-year extension floor stocks refunds Fuel Tax Fund excise taxes gross vehicle weight heavy trucks Highway Account highway excise taxes Highway Trust Fund imposed by section IMPOSITION OF TAX inserting in lieu Internal Revenue Code J.J. PICKLE June 30 leased trucks lessor lieu thereof 1993 long-term lease manufacturer markup percentage Mass Transit Account motor fuels paragraph place it appears presumed markup relating to tax respect to gasoline retail dealers retail excise tax retail sale Revenue Rulings 85-196 sale or lease September 30 sold at retail spect striking out 1988 Subchapter tax on heavy taxes imposed thereof the following Transportation and Uniform trucks and trailers trust fund authorization Trust Fund excise Trust Fund expenditure Trust Fund financing Trust Fund statute Uniform Relocation Assistance