§ 31.3221-5T - Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act., Tax on Employers, Subpart C - Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954), Part 31 - Employment Taxes and Collection of Income Tax at Source, SubChapter C - Employment Taxes and Collection of Income Tax at Source, Chapter I - Internal Revenue Service, Department of the Treasury, Title 26 - Internal Revenue, Code of Federal Regulations

2024-14167. Notice of proposed rulemaking. 2024-14167. Recapture of Interest on Excess Credits Under the Families First Act, CARES Act, and ARP
2023-15690. Final regulations and removal of temporary regulations. 2023-15690. Recapture of Certain Excess Employment Tax Credits Under COVID-19 Legislation
2023-04828. Temporary regulations; correcting amendments. 2023-04828. Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021; Correction
2021-19524. Temporary regulations. 2021-19524. Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021
2021-19523. Notice of proposed rulemaking by cross-reference to temporary regulations. 2021-19523. Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021