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Future developments. The IRS has created a page on IRS.gov for information about Form 6478 and its instructions at www.irs.gov/form6478. Registration All producers and importers of alcohol with a proof of at least 190 and all producers of cellulosic biofuel must be registered by the IRS. See Form 637 Application for Page 3 Coordination With Excise Tax Credit Only one credit may be taken with respect to any gallon of alcohol in a mixture reported ....

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