Title 26, Chapter 65
Internal Revenue Code — 36 sections
- § 6401 Section 6401 - Amounts treated as overpayments
- § 6402 Section 6402 - Authority to make credits or refunds
- § 6403 Section 6403 - Overpayment of installment
- § 6404 Section 6404 - Abatements
- § 6405 Section 6405 - Reports of refunds and credits
- § 6406 Section 6406 - Prohibition of administrative review of decisions
- § 6407 Section 6407 - Date of allowance of refund or credit
- § 6408 Section 6408 - State escheat laws not to apply
- § 6409 Section 6409 - Refunds disregarded in the administration of Federal programs and federally assisted programs
- § 6411 Section 6411 - Tentative carryback and refund adjustments
- § 6412 Section 6412 - Floor stocks refunds
- § 6413 Section 6413 - Special rules applicable to certain employment taxes
- § 6414 Section 6414 - Income tax withheld
- § 6415 Section 6415 - Credits or refunds to persons who collected certain taxes
- § 6416 Section 6416 - Certain taxes on sales and services
- § 6417 Section 6417 - Repealed. Pub. L. 94–455, title XIX , § 1906(a)(25), Oct. 4, 1976 , 90 Stat. 1827 ]
- § 6418 Section 6418 - Repealed. Pub. L. 101–508, title XI , § 11801(c)(22)(B)(i), Nov. 5, 1990 , 104 Stat. 1388–528 ]
- § 6419 Section 6419 - Excise tax on wagering
- § 6420 Section 6420 - Gasoline used on farms
- § 6421 Section 6421 - Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
- § 6422 Section 6422 - Cross references
- § 6423 Section 6423 - Conditions to allowance in the case of alcohol and tobacco taxes
- § 6424 Section 6424 - Repealed. Pub. L. 97–424, title V , § 515(b)(5), Jan. 6, 1983 , 96 Stat. 2181 ]
- § 6425 Section 6425 - Adjustment of overpayment of estimated income tax by corporation
- § 6426 Section 6426 - Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
- § 6427 Section 6427 - Fuels not used for taxable purposes
- § 6428 Section 6428 - Repealed. Pub. L. 113–295, div. A, title II , § 221(a)(112)(A), Dec. 19, 2014 , 128 Stat. 4054 ]
- § 6428A Section 6428A - Additional 2020 recovery rebates for individuals
- § 6428B Section 6428B - 2021 recovery rebates to individuals
- § 6429 Section 6429 - Repealed. Pub. L. 113–295, div. A, title II , § 221(a)(113), Dec. 19, 2014 , 128 Stat. 4054 ]
- § 6430 Section 6430 - Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
- § 6431 Section 6431 - Credit for qualified bonds allowed to issuer
- § 6432 Section 6432 - COBRA premium assistance
- § 6433 Section 6433 - Saver’s Match
- § 6434 Section 6434 - Trump accounts contribution pilot program
- § 6435 Section 6435 - Dyed fuel