CHAPTER 65— ABATEMENTS, CREDITS, AND REFUNDS
Subchapter B— Rules of Special Application
26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 6411. Tentative carryback and refund adjustments
- § 6412. Floor stocks refunds
- § 6413. Special rules applicable to certain employment taxes
- § 6414. Income tax withheld
- § 6415. Credits or refunds to persons who collected certain taxes
- § 6416. Certain taxes on sales and services
- § 6417. Elective payment of applicable credits
- § 6418. Transfer of certain credits
- § 6419. Excise tax on wagering
- § 6420. Gasoline used on farms
- § 6421. Gasoline used for certain nonhighway purposes, used by local transit systems,…
- § 6422. Cross references
- § 6423. Conditions to allowance in the case of alcohol and tobacco taxes
- § 6424. Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]
- § 6425. Adjustment of overpayment of estimated income tax by corporation
- § 6426. Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
- § 6427. Fuels not used for taxable purposes
- § 6428. 2020 recovery rebates for individuals
- § 6428A. Additional 2020 recovery rebates for individuals
- § 6428B. 2021 recovery rebates to individuals
- § 6429. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128…
- § 6430. Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund…
- § 6431. Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]
- § 6432. Continuation coverage premium assistance
- § 6433. Saver’s Match
- § 6434. Trump accounts contribution pilot program
- § 6435. Dyed fuel
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