<div id="namespaces" prefix="schema:http://schema.org/ tae:http://taxnotes.com/model/entities/ tar:http://ixxus.com/link-resolver/rid/ "> <section id="783rs-0000001"> <p>[Added by <a href="/lr/resolve/td-9953/783q9" id="783rs-0000006" title="T.D. 9953">T.D. 9953</a>, 86 FR 50637-50643, Sept. 10, 2021; <a href="/lr/resolve/corrected/7g446" id="783rs-0000053" title="corrected">corrected</a> at 88 FR 14490, Mar. 9, 2023. Removed by <a href="/lr/resolve/td-9978/7h0hd" id="783rs-0000055" title="T.D. 9978">T.D. 9978</a>, 88 FR 48118-48125, July 26, 2023.]</p> </section> </div>

<p>Sec. 31.3132-1T Recapture of credits.</p>