### Question
How is the "Federal excise tax subsidy" defined?


### Answer
The term **Federal excise tax subsidy** is defined in *26 U.S.C. § 7652* as follows -

> 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**

