Public Law 119-88 (05/04/2026)
Subchapter B Rules of Special Application
Browse 0 units and 27 sections in Subchapter B Rules of Special Application of Title 26.
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Repealed.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Repealed.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Repealed.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