Sections 111(b) and 111(c) of the Internal Revenue Code, relating to credits and treatment of credit carryovers, shall be applicable with respect to credits allowable under this part.
17131
17131.1
17131.2
17131.3
17131.4
17131.5
17131.6
17131.9
17131.10
17132
17132.4
17132.5
17132.7
17132.8
17132.11
17133
17133.5
17134
17135
17135.5
17136
17138
17138.1
17138.2
17138.3
17139.5
17139.6
17140
17140.3
17140.4
17140.5
17141
17141.3
17142
17142.5
17143
17144
17144.5
17144.7
17145
17146
17147.7
17149
17151
17152
17153.5
17154
17155
17155.5
17156
17156.5
17157
17131.1
17131.2
17131.3
17131.4
17131.5
17131.6
17131.9
17131.10
17132
17132.4
17132.5
17132.7
17132.8
17132.11
17133
17133.5
17134
17135
17135.5
17136
17138
17138.1
17138.2
17138.3
17139.5
17139.6
17140
17140.3
17140.4
17140.5
17141
17141.3
17142
17142.5
17143
17144
17144.5
17144.7
17145
17146
17147.7
17149
17151
17152
17153.5
17154
17155
17155.5
17156
17156.5
17157