FPL Group, Inc. and Subsidiaries - Page 6

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               and 1989],(g),(h),(l), or (q)[(p) in 1988] by any                      
               person with respect to fuel used * * * during his                      
               taxable year; * * *[6]                                                 
               Section 6427(i) does not refer to any claims filed under               
          subsection (k).  Section 6427(k) makes the following reference to           
          an income tax credit in lieu of payment:                                    
               SEC. 6427(k). Income Tax Credit in Lieu of Payment.--                  
                         *   *    *    *    *    *    *                               
                    (3) Allowance of credit against income tax.--                     
                         For allowances of credit against the income                  
                    tax imposed by subtitle A for fuel used or resold                 
                    by the purchaser, see section 34.                                 
               B.   Section 34                                                        
               Section 34 allows a credit against income tax imposed under            
          subtitle A for the taxable year equal to the sum of the amounts             
          payable to the taxpayer under section 6427.  See sec. 34(a)(3).7            

               6The exceptions provided in paragraphs (2),(3), and (4) of             
          sec. 6427(i) are not relevant to this case.                                 
               7Sec. 34(a) provides:                                                  
                    SEC. 34(a). General rule.-– There shall be allowed as a           
               credit against the tax imposed by this subtitle for the                
               taxable year an amount equal to the sum of the amounts                 
               payable to the taxpayer–-                                              
                         *    *    *    *    *    *    *                              
                    (3) under section 6427-–                                          
                         (A) with respect to fuels used for                           
                    nontaxable purposes or resold, or                                 
                         (B) with respect to any qualified                            
                    diesel-powered highway vehicle purchased (or                      

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