Sections
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1.50A-1
§ 1.50A-1 Determination of amount. -
1.50A-2
§ 1.50A-2 Carryback and carryover of unused credit. -
1.50A-3
§ 1.50A-3 Recomputation of credit allowed by section 40. -
1.50A-4
§ 1.50A-4 Exceptions to the application of § 1.50A-3. -
1.50A-5
§ 1.50A-5 Electing small business corporations. -
1.50A-6
§ 1.50A-6 Estates and trusts. -
1.50A-7
§ 1.50A-7 Partnerships. -
1.50B-1
§ 1.50B-1 Definitions of WIN expenses and WIN employees. -
1.50B-2
§ 1.50B-2 Electing small business corporations. -
1.50B-3
§ 1.50B-3 Estates and trusts. -
1.50B-4
§ 1.50B-4 Partnerships. -
1.50B-5
§ 1.50B-5 Limitations with respect to certain persons. -
1.51-1
§ 1.51-1 Amount of credit.