Subchapter B · Rules of Special Application
Contents (27)
- Section 6411Tentative carryback and refund adjustments
- Section 6412Floor stocks refunds
- Section 6413Special rules applicable to certain employment taxes
- Section 6414Income tax withheld
- Section 6415Credits or refunds to persons who collected certain taxes
- Section 6416Certain taxes on sales and services
- Section 6417Repealed. Pub. L. 94455, title XIX, 1906(a)(25), Oct. 4, 1976, 90 Stat. 1827]
- Section 6418Repealed. Pub. L. 101508, title XI, 11801(c)(22)(B)(i), Nov. 5, 1990, 104 Stat. 1388528]
- Section 6419Excise tax on wagering
- Section 6420Gasoline used on farms
- Section 6421Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
- Section 6422Cross references
- Section 6423Conditions to allowance in the case of alcohol and tobacco taxes
- Section 6424Repealed. Pub. L. 97424, title V, 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]
- Section 6425Adjustment of overpayment of estimated income tax by corporation
- Section 6426Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
- Section 6427Fuels not used for taxable purposes
- Section 6428Acceleration of 10 percent income tax rate bracket benefit for 2001
- Section 6428AAdditional 2020 recovery rebates for individuals
- Section 6428B2021 recovery rebates to individuals
- Section 6429Advance payment of portion of increased child credit for 2003
- Section 6430Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
- Section 6431Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]
- Section 6432Continuation coverage premium assistance
- Section 6433Saver’s Match
- Section 6434Trump accounts contribution pilot program
- Section 6435Dyed fuel