---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch65"
level: "chapter"
label: "Chapter 65"
heading: "Abatements, Credits, and Refunds"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch65"
sections_count: 36
---

# Chapter 65 — Abatements, Credits, and Refunds

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration

## Contents

- [Subchapter A — Procedure in General](/usc/26/stF-ch65-schA.md)
- [Subchapter B — Rules of Special Application](/usc/26/stF-ch65-schB.md)