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United States Code

Subchapter B

Rules of Special Application

6411Tentative carryback and refund adjustments 6412Floor stocks refunds 6413Special rules applicable to certain employment taxes 6414Income tax withheld 6415Credits or refunds to persons who collected certain taxes 6416Certain taxes on sales and services 6417Elective payment of applicable credits 6418Transfer of certain credits 6419Excise tax on wagering 6420Gasoline used on farms 6421Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes 6422Cross references 6423Conditions to allowance in the case of alcohol and tobacco taxes 6425Adjustment of overpayment of estimated income tax by corporation 6426Credit for alcohol fuel, biodiesel, and alternative fuel mixtures 6427Fuels not used for taxable purposes 64282020 recovery rebates for individuals 6428AAdditional 2020 recovery rebates for individuals 6428B2021 recovery rebates to individuals 6430Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate 6432Continuation coverage premium assistance 6433Saver’s Match 6434Trump accounts contribution pilot program 6435Dyed fuel