---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch65/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Rules of Special Application"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch65-schB"
sections_count: 27
---

# Subchapter B — Rules of Special Application

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 65 — Abatements, Credits, and Refunds

## Sections

- [§6411. Tentative carryback and refund adjustments](/usc/26/6411.md)
- [§6412. Floor stocks refunds](/usc/26/6412.md)
- [§6413. Special rules applicable to certain employment taxes](/usc/26/6413.md)
- [§6414. Income tax withheld](/usc/26/6414.md)
- [§6415. Credits or refunds to persons who collected certain taxes](/usc/26/6415.md)
- [§6416. Certain taxes on sales and services](/usc/26/6416.md)
- [§6417. Elective payment of applicable credits](/usc/26/6417.md)
- [§6418. Transfer of certain credits](/usc/26/6418.md)
- [§6419. Excise tax on wagering](/usc/26/6419.md)
- [§6420. Gasoline used on farms](/usc/26/6420.md)
- [§6421. Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes](/usc/26/6421.md)
- [§6422. Cross references](/usc/26/6422.md)
- [§6423. Conditions to allowance in the case of alcohol and tobacco taxes](/usc/26/6423.md)
- [§6424. Repealed.](/usc/26/6424.md)
- [§6425. Adjustment of overpayment of estimated income tax by corporation](/usc/26/6425.md)
- [§6426. Credit for alcohol fuel, biodiesel, and alternative fuel mixtures](/usc/26/6426.md)
- [§6427. Fuels not used for taxable purposes](/usc/26/6427.md)
- [§6428. 2020 recovery rebates for individuals](/usc/26/6428.md)
- [§6428A. Additional 2020 recovery rebates for individuals](/usc/26/6428A.md)
- [§6428B. 2021 recovery rebates to individuals](/usc/26/6428B.md)
- [§6429. Repealed.](/usc/26/6429.md)
- [§6430. Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate](/usc/26/6430.md)
- [§6431. Repealed.](/usc/26/6431.md)
- [§6432. Continuation coverage premium assistance](/usc/26/6432.md)
- [§6433. Saver’s Match](/usc/26/6433.md)
- [§6434. Trump accounts contribution pilot program](/usc/26/6434.md)
- [§6435. Dyed fuel](/usc/26/6435.md)