Subchapter B — Rules of Special Application
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- §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
- §6424 Repealed.
- §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
- §6429 Repealed.
- §6430 Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
- §6431 Repealed.
- §6432 Continuation coverage premium assistance
- §6433 Saver’s Match
- §6434 Trump accounts contribution pilot program
- §6435 Dyed fuel