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2013 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 65 - ABATEMENTS, CREDITS, AND REFUNDS (§§ 6401 - 6432)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS |
Contains | sections 6401 to 6432 |
Date | 2013 |
Laws in Effect as of Date | January 16, 2014 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Subchapter A - Procedure in General (§§ 6401 - 6409)
- Table Of Contents
- Front Matter
- Section 6401 - Amounts treated as overpayments
- Section 6402 - Authority to make credits or refunds
- Section 6403 - Overpayment of installment
- Section 6404 - Abatements
- Section 6405 - Reports of refunds and credits
- Section 6406 - Prohibition of administrative review of decisions
- Section 6407 - Date of allowance of refund or credit
- Section 6408 - State escheat laws not to apply
- Section 6409 - Refunds disregarded in the administration of Federal programs and federally assisted programs
- Subchapter B - Rules of Special Application (§§ 6411 - 6432)
- Table Of Contents
- Front Matter
- 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- Section 6417 - Repealed. Pub. L. 94-455, title XIX, §1906(a)(25), Oct. 4, 1976, 90 Stat. 1827
- Section 6418 - Repealed. Pub. L. 101-508, title XI, §11801(c)(22)(B)(i), Nov. 5, 1990, 104 Stat. 1388-528
- 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- Section 6424 - Repealed. Pub. L. 97-424, title V, §515(b)(5), Jan. 6, 1983, 96 Stat. 2181
- 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 - 2008 recovery rebates for individuals
- Section 6429 - Advance payment of portion of increased child credit for 2003
- Section 6430 - Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
- Section 6431 - Credit for qualified bonds allowed to issuer
- Section 6432 - COBRA premium assistance
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