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Internal Revenue Code · 26 U.S.C.

Chapter 65. ABATEMENTS, CREDITS, AND REFUNDS

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Procedure in General §§ 6401–6409

    1. § 6401 Amounts treated as overpayments
    2. § 6402 Authority to make credits or refunds
    3. § 6403 Overpayment of installment
    4. § 6404 Abatements
    5. § 6405 Reports of refunds and credits
    6. § 6406 Prohibition of administrative review of decisions
    7. § 6407 Date of allowance of refund or credit
    8. § 6408 State escheat laws not to apply
    9. § 6409 Refunds disregarded in the administration of Federal programs and federally assisted programs

  2. Subchapter B Rules of Special Application §§ 6411–6435

    1. § 6411 Tentative carryback and refund adjustments
    2. § 6412 Floor stocks refunds
    3. § 6413 Special rules applicable to certain employment taxes
    4. § 6414 Income tax withheld
    5. § 6415 Credits or refunds to persons who collected certain taxes
    6. § 6416 Certain taxes on sales and services
    7. § 6417 Elective payment of applicable credits
    8. § 6418 Transfer of certain credits
    9. § 6419 Excise tax on wagering
    10. § 6420 Gasoline used on farms
    11. § 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
    12. § 6422 Cross references
    13. § 6423 Conditions to allowance in the case of alcohol and tobacco taxes
    14. § 6424 Repealed
    15. § 6425 Adjustment of overpayment of estimated income tax by corporation
    16. § 6426 Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
    17. § 6427 Fuels not used for taxable purposes
    18. § 6428 2020 recovery rebates for individuals
    19. § 6428A Additional 2020 recovery rebates for individuals
    20. § 6428B 2021 recovery rebates to individuals
    21. § 6429 Repealed
    22. § 6430 Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
    23. § 6431 Repealed
    24. § 6432 Continuation coverage premium assistance
    25. § 6433 Saver’s Match
    26. § 6434 Trump accounts contribution pilot program
    27. § 6435 Dyed fuel