Sec. 31.3131-1T Recapture of credits.

[Added by T.D. 9953, 86 FR 50637-50643, Sept. 10, 2021; corrected at 88 FR 14490, Mar. 9, 2023. Removed by T.D. 9978, 88 FR 48118-48125, July 26, 2023.]