improperly claimed ERTC wages
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 3134 — under this section
For purposes of this paragraph, the term “improperly claimed ERTC wages” means, with respect to an assessment attributable to a credit claimed under this section, the wages with respect to which a deduction would not have been allowed if the portion of the credit to which such assessment relates had been properly claimed.