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2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle F - Procedure and Administration (Sections 6001 - 7874)
Chapter 65 - Abatements, Credits, and Refunds (Sections 6401 - 6432)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, 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 | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Subchapter A - Procedure in General (Sections 6401 - 6409)
- Table of Contents
- Front Matter
- Sec. 6401 - Amounts treated as overpayments
- Sec. 6402 - Authority to make credits or refunds
- Sec. 6403 - Overpayment of installment
- Sec. 6404 - Abatements
- Sec. 6405 - Reports of refunds and credits
- Sec. 6406 - Prohibition of administrative review of decisions
- Sec. 6407 - Date of allowance of refund or credit
- Sec. 6408 - State escheat laws not to apply
- Sec. 6409 - Refunds disregarded in the administration of Federal programs and federally assisted programs
- Subchapter B - Rules of Special Application (Sections 6411 - 6432)
- Table of Contents
- Front Matter
- Sec. 6411 - Tentative carryback and refund adjustments
- Sec. 6412 - Floor stocks refunds
- Sec. 6413 - Special rules applicable to certain employment taxes
- Sec. 6414 - Income tax withheld
- Sec. 6415 - Credits or refunds to persons who collected certain taxes
- Sec. 6416 - Certain taxes on sales and services
- Sec. 6417 - Repealed. Pub. L. 94-455, title XIX, §1906(a)(25), Oct. 4, 1976, 90 Stat. 1827
- Sec. 6418 - Repealed. Pub. L. 101-508, title XI, §11801(c)(22)(B)(i), Nov. 5, 1990, 104 Stat. 1388-528
- Sec. 6419 - Excise tax on wagering
- Sec. 6420 - Gasoline used on farms
- Sec. 6421 - Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
- Sec. 6422 - Cross references
- Sec. 6423 - Conditions to allowance in the case of alcohol and tobacco taxes
- Sec. 6424 - Repealed. Pub. L. 97-424, title V, §515(b)(5), Jan. 6, 1983, 96 Stat. 2181
- Sec. 6425 - Adjustment of overpayment of estimated income tax by corporation
- Sec. 6426 - Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
- Sec. 6427 - Fuels not used for taxable purposes
- Sec. 6428 - Repealed. Pub. L. 113-295, div. A, title II, §221(a)(112)(A), Dec. 19, 2014, 128 Stat. 4054
- Sec. 6429 - Repealed. Pub. L. 113-295, div. A, title II, §221(a)(113), Dec. 19, 2014, 128 Stat. 4054
- Sec. 6430 - Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
- Sec. 6431 - Credit for qualified bonds allowed to issuer
- Sec. 6432 - COBRA premium assistance
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