[Code of Federal Regulations]
[Title 26, Volume 4]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.381(c)(24)-1]

[Page 445]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 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 Sec. 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]