### Question
What is the definition of Federal excise tax subsidy?


### Answer
The definition of **Federal excise tax subsidy** is as follows in *26 U.S.C. § 7652*:

> any subsidy—


(i) of a kind different from, or


(ii) in an amount per value or volume of production greater than,


the subsidy which Puerto Rico or the Virgin Islands offers generally to industries producing articles not subject to Federal excise taxes

#### Citation:
  - *26 U.S.C. § 7652*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 78-DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE > Subchapter D-Possessions**

