Tax credit source expansion includes taxes under certain provisions and updates fringe benefits reference for refunds. Amendment expands section 244A to include taxes paid under specified provisions within the refund and adjustment mechanism, links refund consequences to ... Summary
Tax credit source expansion includes taxes under certain provisions and updates fringe benefits reference for refunds.
Amendment expands section 244A to include taxes paid under specified provisions within the refund and adjustment mechanism, links refund consequences to orders under an enlarged set of specified provisions, and substitutes a later reference year for assessments of fringe benefits so the subsection operates with the updated temporal benchmark.
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