26 CFR 1.381(c)(24)-1
§ 1.381(c)(24)-1 Work incentive program credit carryovers in certain corporate acquisitions.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.381(c)(24)-1, § 1.381(c)(24)-1 Work incentive program credit carryovers in certain corporate acquisitions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109746
- Permanent ID
ys:prov:109746@1- SHA-256
f891e3fd5950a90b615bbdecde90dd2ae7ceb74a08e71890c8372ed0d5702468
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.