CHAPTER 65 — Abatements, Credits, and Refunds
36 sections.
Subchapter A — Procedure in General 9 sections
- § 6401. — Amounts treated as overpayments
- § 6402. — Authority to make credits or refunds
- § 6403. — Overpayment of installment
- § 6404. — Abatements
- § 6405. — Reports of refunds and credits
- § 6406. — Prohibition of administrative review of decisions
- § 6407. — Date of allowance of refund or credit
- § 6408. — State escheat laws not to apply
- § 6409. — Refunds disregarded in the administration of Federal programs and federally assisted programs
Subchapter B — Rules of Special Application 27 sections
- § 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 — Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]
- § 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 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054]
- § 6430. — Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
- [§ 6431. — Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]
- § 6432. — Continuation coverage premium assistance
- § 6433. — Saver’s Match
- § 6434. — Trump accounts contribution pilot program
- § 6435. — Dyed fuel