26 U.S.C. Chapter 65 — ABATEMENTS, CREDITS, AND REFUNDS
- § 6401— Amounts treated as overpayments
- § 6402— Authority to make credits or refunds
- § 6403— Overpayment of installment
- § 6404— Abatements
- § 6405— Reports of refunds and credits
- § 6406— Prohibition of administrative review of decisions
- § 6407— Date of allowance of refund or credit
- § 6408— State escheat laws not to apply
- § 6409— Refunds disregarded in the administration of Federal programs and federally assisted programs
- § 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, or sold for certain exempt purposes
- § 6422— Cross references
- § 6423— Conditions to allowance in the case of alcohol and tobacco taxes
- § 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
- § 6430— Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
- § 6432— Continuation coverage premium assistance
- § 6433— Saver’s Match
- § 6434— Trump accounts contribution pilot program
- § 6435— Dyed fuel