§9623
1 cases·1 cited
Statute Text — 26 U.S.C. §9623
Statute text not available for this section.
1 Citing Cases
(E) Identification number requirement.—No credit shall be allowed under this section to an eligible individual who does not include on the return of tax for the taxable year— (i) such individual’s taxpayer identification number, and (ii) if the individual is married (within the meaning of section 7703),[16] the taxpayer identification number of such individual’s spouse.