26 CFR · Internal Revenue
§ 1.381(c)(24)-1 — Work incentive program credit carryovers in certain corporate acquisitions.
26 CFR § 1.381(c)(24)-1
This text of 26 C.F.R. § 1.381(c)(24)-1 (Work incentive program credit carryovers in certain corporate acquisitions.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.381(c)(24)-1 (2026).
Text
§ 1.381(c)(24)-1 Work incentive program credit carryovers in certain corporate acquisitions.
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.
(Secs. 381(c)(23), 76 Stat. 971 (26 U.S.C. 381(c)(23), 381(c)(24)) 85 Stat. 557 (26 U.S.C. 381(c)(24)), 7805, 68A Stat. 917 (26 U.S.C. 7805))
[T.D. 7289, 38 FR 30557, Nov. 6, 1973]
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11
§ 1.381(c)(19)-1
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Carryforward of disallowed business interest.§ 1.381(c)(22)-1
Successor life insurance company.§ 1.381(c)(23)-1
Investment credit carryovers in certain corporate acquisitions.§ 1.381(c)(25)-1
Deficiency dividend of a qualified investment entity.§ 1.381(c)(26)-1
Credit for employment of certain new employees.§ 1.382-1
Table of contents.§ 1.382-1T
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Bluebook (online)
26 C.F.R. § 1.381(c)(24)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.381(c)(24)-1.