Title 26, Chapter 65 — Abatements, Credits, and Refunds

Amounts treated as overpayments

Authority to make credits or refunds

Overpayment of installment

Abatements

Reports of refunds and credits

Prohibition of administrative review of decisions

Date of allowance of refund or credit

State escheat laws not to apply

Refunds disregarded in the administration of Federal programs and federally assisted programs

Tentative carryback and refund adjustments

Floor stocks refunds

Special rules applicable to certain employment taxes

Income tax withheld

Credits or refunds to persons who collected certain taxes

Certain taxes on sales and services

Elective payment of applicable credits

Transfer of certain credits

Excise tax on wagering

Gasoline used on farms

Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes

Cross references

Conditions to allowance in the case of alcohol and tobacco taxes

Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]

Adjustment of overpayment of estimated income tax by corporation

Credit for alcohol fuel, biodiesel, and alternative fuel mixtures

Fuels not used for taxable purposes

2020 recovery rebates for individuals

Additional 2020 recovery rebates for individuals

2021 recovery rebates to individuals

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054]

Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate

Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]

Continuation coverage premium assistance

Saver’s Match

Trump accounts contribution pilot program

Dyed fuel