2012 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 65 - ABATEMENTS, CREDITS, AND REFUNDS (§§ 6401 - 6432)
Subchapter B - Rules of Special Application (§§ 6411 - 6432)
Table Of Contents

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Publication TitleUnited States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS
Subchapter B - Rules of Special Application
Table Of Contents
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionstandard

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Sec.
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, 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 Repealed.]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Repealed.]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.

        

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