RULES FOR COMPUTING CREDIT FOR EXPENSES OF WORK INCENTIVE PROGRAMS
- Section 1.50A-1 - Determination of amount
- Section 1.50A-2 - Carryback and carryover of unused credit
- Section 1.50A-3 - Recomputation of credit allowed by section 40
- Section 1.50A-4 - Exceptions to the application of Section 1.50A-3
- Section 1.50A-5 - Electing small business corporations
- Section 1.50A-6 - Estates and trusts
- Section 1.50A-7 - Partnerships
- Section 1.50B-1 - Definitions of WIN expenses and WIN employees
- Section 1.50B-2 - Electing small business corporations
- Section 1.50B-3 - Estates and trusts
- Section 1.50B-4 - Partnerships
- Section 1.50B-5 - Limitations with respect to certain persons
- Section 1.51-1 - Amount of credit