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Publication 378 2001 Tax Year

Train

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This is archived information that pertains only to the 2001 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 a train.

Use in a train means use in the propulsion engine of equipment or machinery that rides on rails. This includes use in a locomotive, work train, switching engine, and track maintenance machine.

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