Subchapter B - RULES OF SPECIAL APPLICATION
- 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 - Elective payment of applicable credits
- Section 6418 - Transfer of certain credits
- 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- Section 6424 - Repealed
- 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 - 2020 recovery rebates for individuals
- Section 6428A - Additional 2020 recovery rebates for individuals
- Section 6428B - 2021 recovery rebates to individuals
- Section 6429 - Repealed
- Section 6430 - Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
- Section 6431 - Repealed
- Section 6432 - Continuation coverage premium assistance
- Section 6433 - Saver's Match