Chapter 65. Abatements, Credits, and Refunds
Subchapter A. Procedure In General
- 26 U.S.C. § 6401 Amounts Treated As Overpayments
- 26 U.S.C. § 6402 Authority to Make Credits Or Refunds
- 26 U.S.C. § 6403 Overpayment of Installment
- 26 U.S.C. § 6404 Abatements
- 26 U.S.C. § 6405 Reports of Refunds and Credits
- 26 U.S.C. § 6406 Prohibition of Administrative Review of Decisions
- 26 U.S.C. § 6407 Date of Allowance of Refund Or Credit
- 26 U.S.C. § 6408 State Escheat Laws Not to Apply
- 26 U.S.C. § 6409 Refunds Disregarded In the Administration of Federal Programs and Federally Assisted Programs
Subchapter B. Rules of Special Application
- 26 U.S.C. § 6411 Tentative Carryback and Refund Adjustments
- 26 U.S.C. § 6412 Floor Stocks Refunds
- 26 U.S.C. § 6413 Special Rules Applicable to Certain Employment Taxes
- 26 U.S.C. § 6414 Income Tax Withheld
- 26 U.S.C. § 6415 Credits Or Refunds to Persons Who Collected Certain Taxes
- 26 U.S.C. § 6416 Certain Taxes On Sales and Services
- 26 U.S.C. § 6417 Repealed
- 26 U.S.C. § 6418 Repealed
- 26 U.S.C. § 6419 Excise Tax On Wagering
- 26 U.S.C. § 6420 Gasoline Used On Farms
- 26 U.S.C. § 6421 Gasoline Used For Certain Nonhighway Purposes, Used By Local Transit Systems, Or Sold For Certain Exempt Purposes
- 26 U.S.C. § 6422 Cross References
- 26 U.S.C. § 6423 Conditions to Allowance In the Case of Alcohol and Tobacco Taxes
- 26 U.S.C. § 6424 Repealed
- 26 U.S.C. § 6425 Adjustment of Overpayment of Estimated Income Tax By Corporation
- 26 U.S.C. § 6426 Credit For Alcohol Fuel, Biodiesel, and Alternative Fuel Mixtures
- 26 U.S.C. § 6427 Fuels Not Used For Taxable Purposes
- 26 U.S.C. § 6428 Repealed
- 26 U.S.C. § 6429 Repealed
- 26 U.S.C. § 6430 Treatment of Tax Imposed At Leaking Underground Storage Tank Trust Fund Financing Rate
- 26 U.S.C. § 6431 Credit For Qualified Bonds Allowed to Issuer
- 26 U.S.C. § 6432 Cobra Premium Assistance