The federal government imposes taxes on a variety of fuels. The one most familiar to taxpayers is probably the federal gas tax—18.4 cents/gallon as of 2021—which pays for road projects across the country. Certain uses of fuels are untaxed, however, and
4136Credit for Tax Paid on Fuels 4137Tax on Unreported Tip Income 4255Recapture of Investment Credit 4562Depreciation and Amortization 4563Exclusion of Income for Bona Fide Residents of American Samoa 461Limitation on Business Losses 4684Casualty and Theft Losses ...