Public Law 119-73 (01/23/2026)
Subchapter B Rules of Special Application
Browse 0 units and 27 sections in Subchapter B Rules of Special Application of Title 26.
Browse units
- No subordinate units are indexed for this unit.
Sections in Subchapter B
- § 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 Elective payment of applicable credits
- § 6418 Transfer of certain credits
- § 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- § 6424 Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]
- § 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 2020 recovery rebates for individuals
- § 6428A Additional 2020 recovery rebates for individuals
- § 6428B 2021 recovery rebates to individuals
- § 6429 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054]
- § 6430 Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
- § 6431 Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]
- § 6432 Continuation coverage premium assistance
- § 6433 Saver’s Match
- § 6434 Trump accounts contribution pilot program
- § 6435 Dyed fuel