26 CFR · Internal Revenue
§ 1.381(c)(24)-1 — Work incentive program credit carryovers in certain corporate acquisitions.
eCFR · current through Aug 10, 2026
§ 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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26 C.F.R. § 1.381(c)(24)-1 (Work incentive program credit carryovers in certain corporate acquisitions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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§ 1.381(c)(19)-1
Charitable contribution carryovers in certain acquisitions.§ 1.381(c)(20)-1
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
Table of contents (temporary).