US Code Title 26 Chapter 65 Abatements, Credits, and Refunds

Subchapter A - Procedure in General

§ 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

§ 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
§ 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
§ 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 - 2008 Recovery Rebates for Individuals
§ 6429 - Advance Payment of Portion of Increased Child Credit for 2003
§ 6430 - Treatment of Tax Imposed At Leaking Underground Storage Tank Trust Fund Financing Rate
§ 6431 - Credit for Qualified Bonds Allowed to Issuer
§ 6432 - Cobra Premium Assistance

Last modified: October 26, 2015