INTERNAL REVENUE CODE OF 1986
Index » Subtitle F » Chapter 65 » Subchapter B
Subtitle F. Procedure and Administration (§§ 6001-7874)
CHAPTER 65. ABATEMENTS, CREDITS, AND REFUNDS
Subchapter B. Rules of Special Application
Current through February 18, 2024 (Pub. L. 118-39)
The following list shows all sections of subchapter B (Rules of Special Application) of chapter 65 (ABATEMENTS, CREDITS, AND REFUNDS) of subtitle F (Procedure and Administration (§§ 6001-7874)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.
| Section | Section Title |
| I.R.C. 6411 | Tentative carryback and refund adjustments |
| I.R.C. 6412 | Floor stocks refunds |
| I.R.C. 6413 | Special rules applicable to certain employment taxes |
| I.R.C. 6414 | Income tax withheld |
| I.R.C. 6415 | Credits or refunds to persons who collected certain taxes |
| I.R.C. 6416 | Certain taxes on sales and services |
| I.R.C. 6417 | Elective payment of applicable credits |
| I.R.C. 6418 | Transfer of certain credits |
| I.R.C. 6419 | Excise tax on wagering |
| I.R.C. 6420 | Gasoline used on farms |
| I.R.C. 6421 | Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes |
| I.R.C. 6422 | Cross references |
| I.R.C. 6423 | Conditions to allowance in the case of alcohol and tobacco taxes |
| I.R.C. 6424 | Repealed. Pub. L. 97–424, title V, §515(b)(5), Jan. 6, 1983, 96 Stat. 2181 |
| I.R.C. 6425 | Adjustment of overpayment of estimated income tax by corporation |
| I.R.C. 6426 | Credit for alcohol fuel, biodiesel, and alternative fuel mixtures |
| I.R.C. 6427 | Fuels not used for taxable purposes |
| I.R.C. 6428 | recovery rebates for individuals |
| I.R.C. 6428A | Additional 2020 recovery rebates for individuals |
| I.R.C. 6428B | recovery rebates to individuals |
| I.R.C. 6429 | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(113), Dec. 19, 2014, 128 Stat. 4054 |
| I.R.C. 6430 | Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate |
| I.R.C. 6431 | Repealed. Pub. L. 115–97, title I, §13404(b), Dec. 22, 2017, 131 Stat. 2138 |
| I.R.C. 6432 | Continuation coverage premium assistance |
| I.R.C. 6433 | Saver's Match |
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