The computation of carryovers and carrybacks of unused WIN credits in a transaction to which section 381 applies shall be made under the principles of ยง 1.381(c)(23)-1 (relating to the computation of carryovers and carrybacks of unused investment credits), except that the provisions of paragraph (c)(4) and paragraph (e)(6), (7), and (8) of such section shall not apply.
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