Subchapter B—Rules of Special Application (§§ 6411—6432)
- § 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. Repealed.]
- [§ 6418. Repealed.]
- § 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 Repealed.]
- § 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