rules for computing credit for expenses of work incentive programs
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.50A-1 Determination of amount.
- § 1.50A-2 Carryback and carryover of unused credit.
- § 1.50A-3 Recomputation of credit allowed by section 40.
- § 1.50A-4 Exceptions to the application of § 1.50A-3.
- § 1.50A-5 Electing small business corporations.
- § 1.50A-6 Estates and trusts.
- § 1.50A-7 Partnerships.
- § 1.50B-1 Definitions of WIN expenses and WIN employees.
- § 1.50B-2 Electing small business corporations.
- § 1.50B-3 Estates and trusts.
- § 1.50B-4 Partnerships.
- § 1.50B-5 Limitations with respect to certain persons.
- § 1.51-1 Amount of credit.
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