Structure US Code
Title 26— INTERNAL REVENUE CODE
Subtitle F— Procedure and Administration
CHAPTER 65— ABATEMENTS, CREDITS, AND REFUNDS
Subchapter B— Rules of Special Application
§ 6411. Tentative carryback and refund adjustments
§ 6413. Special rules applicable to certain employment taxes
§ 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
§ 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