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U.S.C.
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§7527A. Advance payment of child tax credit — Inbound Citations

26 U.S.C. § 7527A

Cited by 4 provisions in release 119-102.

Citations to 26 U.S.C. § 7527A as a whole

  • 26 U.S.C. § 24(j)(1)
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    (1) The amount of the credit allowed under this section to any taxpayer for any taxable year shall be reduced (but not below zero) by the aggregate amount of payments made under section 7527A to such taxpayer during such taxable year. Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1).
  • 26 U.S.C. § 24(j)(2)(A)
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    (A) If the aggregate amount of payments under section 7527A to the taxpayer during the taxable year exceeds the amount of the credit allowed under this section to such taxpayer for such taxable year (determined without regard to paragraph (1)), the tax imposed by this chapter for such taxable year shall be increased by the amount of such excess. Any failure to so increase the tax shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1).
  • 26 U.S.C. § 24(j)(2)(B)(iv)(II)
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    (II) the excess (if any) of the number of qualified children taken into account in determining the annual advance amount with respect to the taxpayer under section 7527A with respect to months beginning in such taxable year, over the number of qualified children taken into account in determining the credit allowed under this section for such taxable year.

Citations to §7527A(e)(4)(A)