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TITLE 26 > Subtitle F > CHAPTER 65 > Subchapter B

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
  • [§ 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 Repealed.]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 Repealed.]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 Repealed.]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. Acceleration of 10 percent income tax rate bracket benefit for 2001
  • § 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

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