Sec. 31.3221-5T Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
[Added by T.D. 9904, 85 FR 45514-45519, July 29, 2020. Removed by T.D. 9978, 88 FR 48118-48125, July 26, 2023.]
