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  • nk???(b) Rebate Defined- For purposes of subsection (a)(2), the term ???rebate??? means so much of an abatement, credit, refund, or other payment, as was made on the ground that the tax imposed by chapter 41, 42, 43, or 44 was less than the excess of the amount specified in subsection (a)(1) over the rebates previously made.???.CommentsClose CommentsPermalink(5) Section 6212(b) is amended to read
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