§45B. Credit for portion of employer social security taxes paid with respect to employee cash tips — Inbound Citations
26 U.S.C. § 45B
Cited by 5 provisions in release 119-102.
Citations to 26 U.S.C. § 45B as a whole
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(vi) the credit determined under section 45B,
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(C) section 45B (credit for portion of employer social security taxes paid with respect to employee cash tips),
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(m) The period for assessing a deficiency attributable to any election under section 30B(h)(9), 30C(e)(4), 30D(f)(6), 35(g)(11), 40(f), 43, 45B, 45C(d)(4), 45H(g), or 51(j) (or any revocation thereof) shall not expire before the date 1 year after the date on which the Secretary is notified of such election (or revocation).
Citations to §45B(a)
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(11) the employer social security credit determined under section 45B(a),
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(8) the employer Social Security credit determined under section 45B(a),