...special rule contained in section 4 Kg) for the pass- through of the credit in the case of an individual who owns an interest in an unincorporated trade or...beneficiary of an estate or trust, or is a shareholder in an S corporation shall be applied in accordance with the principles set forth in § 1.53-3. (d) Carryback...

...special rule contained in section 41(g) for the pass-through of the credit in the case of an individual who owns an interest in an unincorporated trade or...beneficiary of an estate or trust, or is a shareholder in an S corporation shall be applied in accordance with the principles set forth in §1.53-3. (d) Carryback...

...special rule contained in section 41(g) for the pass-through of the credit in the case of an individual who owns an interest in an unincorporated trade or...beneficiary of an estate or trust, or is a shareholder in an S corporation shall be applied in accordance with the principles set forth in §1.53-3. (d) Carryback...

...special rule contained in section 41(g) for the pass-through of the credit in the case of an individual who owns an interest in an unincorporated trade or business, is a partner 26 CFR Ch. I (4-1-94 Edition} in a partnership, is a beneficiary of an estate or trust, or is a shareholder...

...section 53(a), and (2) the sum of various other statutory credits allowable in the taxable year.14 In addition, in the case of a taxpayer who owns an...the amount of the taxpayer's "See note 12, supra. 14 The statutory credits which would be applied against tax before the vocational education instruction...

...limitation on use of the credit by individuals. Under that limitation, hi the case of an individual who owns an interest in an unincorporated trade or business, is a partner in a partnership, is a shareholder in an S corporation, or is a beneficiary of a trust or estate, the amount of credit that...

...special rule contained in section 41 (g) for the pass-through of the credit in the case of an individual who owns an interest in an unincorporated trade or...beneficiary of an estate or trust, or is a shareholder in an S corporation shall be applied in accordance with the principles set forth in §1.53-3. (d) Carryback...