Treasury Regulations (26 C.F.R.)
26 CFR § 1.381(c)(26)-1
Credit for employment of certain new employees.
# (a) Carryovers and carrybacks.
For taxable years beginning before January 1, 1984, the computation of carryovers and carrybacks of unused targeted jobs credit (new jobs credit in the case of wages paid before 1979) under section 44B (as in effect prior to enactment of the Tax Reform Act of 1984) in a transaction to which section 381(a) applies shall be made under the principles of § 1.381(c)(23)-1 (relating to the computation of carryovers and carrybacks of unused investment credit), except that the provisions of paragraph (c)(4) and paragraph (e)(6), (7) and (8) of such section shall not apply.
# (b) Other items.
See § 1.51-1(h) for a rule that applies to certain transfers of a trade or business in which a member of a targeted group is employed.
[T.D. 8062, 50 FR 46003, Nov. 6, 1985]
Source: view the official text
In this part (40 sections)
- 1.381(c)(5)-1 · Inventory method.
- 1.381(c)(6)-1 · Depreciation method.
- 1.381(c)(8)-1 · Installment method.
- 1.381(c)(9)-1 · Amortization of bond discount or premium.
- 1.381(c)(10)-1 · Deferred exploration and development expenditures.
- 1.381(c)(11)-1 · Contributions to pension plan, employees' annuity…
- 1.381(c)(12)-1 · Recovery of bad debts, prior taxes, or delinquency…
- 1.381(c)(13)-1 · Involuntary conversions.
- 1.381(c)(14)-1 · Dividend carryover to personal holding company.
- 1.381(c)(15)-1 · Indebtedness of certain personal holding companies.
- 1.381(c)(16)-1 · Obligations of distributor or transferor corporation.
- 1.381(c)(17)-1 · Deficiency dividend of personal holding company.
- 1.381(c)(18)-1 · Depletion on extraction of ores or minerals from the…
- 1.381(c)(19)-1 · Charitable contribution carryovers in certain…
- 1.381(c)(20)-1 · Carryforward of disallowed business interest.
- 1.381(c)(21)-1 · Pre-1954 adjustments resulting from change in method…
- 1.381(c)(22)-1 · Successor life insurance company.
- 1.381(c)(23)-1 · Investment credit carryovers in certain corporate…
- 1.381(c)(24)-1 · Work incentive program credit carryovers in certain…
- 1.381(c)(25)-1 · Deficiency dividend of a qualified investment entity.
- 1.381(c)(26)-1 · Credit for employment of certain new employees.
- 1.381(d)-1 · Operations loss carryovers of life insurance companies.
- 1.382-1 · Table of contents.
- 1.382-1T · Table of contents (temporary).
- 1.382-2 · General rules for ownership change.
- 1.382-2T · Definition of ownership change under section 382, as amended…
- 1.382-3 · Definitions and rules relating to a 5-percent shareholder.
- 1.382-4 · Constructive ownership of stock.
- 1.382-5 · Section 382 limitation.
- 1.382-6 · Allocation of income and loss to periods before and after the…
- 1.382-7 · Built-in gains and losses.
- 1.382-8 · Controlled groups.
- 1.382-9 · Special rules under section 382 for corporations under the…
- 1.382-10 · Special rules for determining time and manner of acquisition…
- 1.382-11 · Reporting requirements.
- 1.382-12 · Determination of adjusted Federal long-term rate.
- 1.383-0 · Effective date.
- 1.383-1 · Special limitations on certain capital losses and excess…
- 1.383-2 · Limitations on certain capital losses and excess credits in…
- 1.385-1 · General provisions.