Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021; Correction
other · IRS · Rule · Published 2023-03-09 · Effective 2023-03-09 · 88 FR 14490
Document
Document number
2023-04828
Federal Register citation
88 FR 14490
CFR reference
26 CFR 31
Type
Rule
Action
Temporary regulations; correcting amendments.
Category
other
Sub-agency
IRS
Publication date
2023-03-09
Effective date
2023-03-09
Treasury docket
TD 9953
Abstract
This document contains corrections to a temporary regulation (TD 9953) that was published in the Federal Register on September 10, 2021. These temporary regulations authorize the assessment of any erroneous refund of the tax credits paid under sections 3131, 3132 (including any increases in those credits under section 3133), and 3134 of the Code.