which entitled such individual to attend a live event which was cancelled or postponed due to the virus SARS–CoV–2 or coronavirus disease 2019 (COVID–19), provided that— (A) the eligible entity made a good faith effort to offer such individual the option to receive a voucher or discount for any live event at a later date in an amount which was equal to or greater than the price paid by such individual for such ticket, and (B) such individual elected to receive a refund. (4) Other terms Except as otherwise provided under this subsection, any term used in this section which is also used in chapter 1 of the Internal Revenue Code of 1986 shall have the meaning given such term under such chapter. (e) Denial of double benefit No deduction shall be allowed under any provision of chapter 1 of the Internal Revenue Code of 1986 with respect to any amount taken in account in determining the credit allowed to a taxpayer under this section. (f) Regulations and guidance The Secretary of the Treasury (or the Secretary's delegate) may prescribe such regulations and other guidance as may be appropriate or necessary to carry out the purposes of this section.