Title 26Subchapter

Subchapter B—Rules of Special Application

Contents

  1. § 6411. Tentative carryback and refund adjustments
  2. § 6412. Floor stocks refunds
  3. § 6413. Special rules applicable to certain employment taxes
  4. § 6414. Income tax withheld
  5. § 6415. Credits or refunds to persons who collected certain taxes
  6. § 6416. Certain taxes on sales and services
  7. § 6417. Elective payment of applicable credits
  8. § 6418. Transfer of certain credits
  9. § 6419. Excise tax on wagering
  10. § 6420. Gasoline used on farms
  11. § 6421. Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
  12. § 6422. Cross references
  13. § 6423. Conditions to allowance in the case of alcohol and tobacco taxes
  14. [§6424. Repealed. Pub. L. 97–424, title V, §515(b)(5), Jan. 6, 1983, 96 Stat. 2181]
  15. § 6425. Adjustment of overpayment of estimated income tax by corporation
  16. § 6426. Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
  17. § 6427. Fuels not used for taxable purposes
  18. § 6428. 2020 recovery rebates for individuals
  19. § 6428A. Additional 2020 recovery rebates for individuals
  20. § 6428B. 2021 recovery rebates to individuals
  21. [§6429. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(113), Dec. 19, 2014, 128 Stat. 4054]
  22. § 6430. Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
  23. [§6431. Repealed. Pub. L. 115–97, title I, §13404(b), Dec. 22, 2017, 131 Stat. 2138]
  24. § 6432. Continuation coverage premium assistance
  25. § 6433. Saver's Match