Sec. 20106. Application to taxpayers with respect to whom advance payment has already been made
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/bill/116/hr/6800/eh/section-20106A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In the case of any taxpayer with respect to whom refund or credit was made or allowed before the date of the enactment of this Act under subsection
(f)of section 6428 of the Internal Revenue Code of 1986 (as added by the CARES Act), such subsection shall be applied separately with respect to the excess (if any) of— the advance refund amount determined under section 6428(f)(2) of such Code after the application of the amendments made by this subtitle, over the amount of such refund or credit so made or allowed.