26 C.F.R. § 1.381(c)(24)-1. - § 1.381(c)(24)-1 Work Incentive Program Credit Carryovers in Certain Corporate Acquisitions.

Current as of January 1, 1970

Section 1.381(c)(24)-1 - § 1.381(c)(24)-1 Work Incentive Program Credit Carryovers in Certain Corporate Acquisitions.Section 1.381(c)(24)-1 - § 1.381(c)(24)-1 Work Incentive Program Credit Carryovers in Certain Corporate Acquisitions.

Section 1.381(c)(23)-1 - § 1.381(c)(23)-1 Investment Credit Carryovers in Certain Corporate Acquisitions.Section 1.381(c)(25)-1 - § 1.381(c)(25)-1 Deficiency Dividend of a Qualified Investment Entity.

§ 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]

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.