Rules of Special Application

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. ABATEMENTS, CREDITS, AND REFUNDS
  6. Rules of Special Application

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Section
6411

Tentative carryback and refund adjustments

Section
6412

Floor stocks refunds

Section
6413

Special rules applicable to certain employment taxes

Section
6414

Income tax withheld

Section
6415

Credits or refunds to persons who collected certain taxes

Section
6416

Certain taxes on sales and services

Section
6419

Excise tax on wagering

Section
6420

Gasoline used on farms

Section
6421

Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes

Section
6422

Cross references

Section
6423

Conditions to allowance in the case of alcohol and tobacco taxes

Section
6425

Adjustment of overpayment of estimated income tax by corporation

Section
6426

Credit for alcohol fuel, biodiesel, and alternative fuel mixtures

Section
6427

Fuels not used for taxable purposes

Section
6428

2020 Recovery rebates for individuals

Section
6430

Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate