Rules of Special Application
6411Tentative carryback and refund adjustments6412Floor stocks refunds6413Special rules applicable to certain employment taxes6414Income tax withheld6415Credits or refunds to persons who collected certain taxes6416Certain taxes on sales and services6417Elective payment of applicable credits6418Transfer of certain credits6419Excise tax on wagering6420Gasoline used on farms6421Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes6422Cross references6423Conditions to allowance in the case of alcohol and tobacco taxes6424Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]Repealed6425Adjustment of overpayment of estimated income tax by corporation6426Credit for alcohol fuel, biodiesel, and alternative fuel mixtures6427Fuels not used for taxable purposes64282020 recovery rebates for individuals6428AAdditional 2020 recovery rebates for individuals6428B2021 recovery rebates to individuals6429Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054]Repealed6430Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate6431Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]Repealed6432Continuation coverage premium assistance6433Saver’s Match6434Trump accounts contribution pilot program6435Dyed fuel