2024 26 CFR 1.188-1 – Amortization of certain expenditures for qualified on-the-job training and child care facilities

2023 26 CFR 1.188-1 – Amortization of certain expenditures for qualified on-the-job training and child care facilities

2022 26 CFR 1.188-1 – Amortization of certain expenditures for qualified on-the-job training and child care facilities

2021 26 CFR 1.188-1 – Amortization of certain expenditures for qualified on-the-job training and child care facilities

2015 26 CFR 1.188-1 – Amortization of certain expenditures for qualified on-the-job training and child care facilities

2014 26 CFR 1.188-1 – Amortization of certain expenditures for qualified on-the-job training and child care facilities

2010 26 CFR 1.188-1 – Amortization of certain expenditures for qualified on-the-job training and child care facilities