Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.381(c)(24)-1: (c)(24)-1 Work incentive program credit carryovers in certain corporate acquisitions.

Where this section sits in the code

Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A—INCOME TAX
PART 1—INCOME TAXES

The computation of carryovers and carrybacks of unused WIN credits in a transaction to which section 381 applies shall be made under the principles of § 1.381(c)(23)-1 (relating to the computation of carryovers and carrybacks of unused investment credits), except that the provisions of paragraph (c)(4) and paragraph (e)(6), (7), and (8) of such section shall not apply.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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