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Guidance on the Employee Retention Credit under Section …
4 claimed under section 3111(e) and (f) of the Code,3 sections 7001 and 7003 of the Families First Coronavirus Response Act (FFCRA), Pub. L. No. 116-127, 134 Stat. 178 (March 18, 2020),4 and section 303(d) of the Relief Act.5 Eligible employers subject to the Railroad Retirement Tax Act (RRTA) are entitled to take the employee retention
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