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