1.41-0T—Table of contents (temporary).
§ 1.41-6TAggregation of expenditures (temporary).
(a) [Reserved] For further guidance, see the entry for § 1.41-6(a) in § 1.41-0.
(b) Computation of the group credit.
(1) In general.
(2) [Reserved] For further guidance, see the entry for § 1.41-6(b)(2) in § 1.41-0.
(c) Allocation of the group credit.
(1) [Reserved] For further guidance, see the entry for § 1.41-6(c)(1) in § 1.41-0.
(2) Stand-alone entity credit.
(d) [Reserved] For further guidance, see the entry for § 1.41-6(d) in § 1.41-0.
(e) Example.
(f) through (i) [Reserved] For further guidance, see the entries for § 1.41-6(f) through (i) in § 1.41-0.
(j) Effective/applicability dates.
§ 1.41-8TAlternative incremental credit (temporary).
(a) [Reserved] For further guidance, see the entry for § 1.41-8(a) in § 1.41-0.
(b) Election.
(1) In general.
(2) Time and manner of election.
(3) Revocation.
(4) Special rules for controlled groups.
(i) In general.
(ii) Designated member.
(5) Effective/applicability dates.
§ 1.41-9TAlternative simplified credit (temporary).
(a) Determination of credit.
(b) Election.
(1) In general.
(2) Time and manner of election.
(3) Revocation.
(4) Special rules for controlled groups.
(i) In general.
(ii) Designated member.
(c) Special rules.
(d) Effective/applicability dates.
(e) Expiration date.