Versions of 26 CFR 1.47-7 - Rehabilitation credit allocated over a 5-year period on LawServer 2024 26 CFR 1.47-7 – Rehabilitation credit allocated over a 5-year period 2023 26 CFR 1.47-7 – Rehabilitation credit allocated over a 5-year period 2022 26 CFR 1.47-7 – Rehabilitation credit allocated over a 5-year period 2021 26 CFR 1.47-7 – Rehabilitation credit allocated over a 5-year period