by the taxpayer less than 3 years, except that no benefit shall be recaptured in the case of— (A) transfer of such investment by reason of the death of the taxpayer, (B) transfer between spouses, (C) transfer incident to the divorce (as defined in section 1041) of such taxpayer, or (D) a transaction to which section 381(a) applies (relating to certain acquisitions of the assets of one corporation by another corporation). (h) Regulations The Secretary shall prescribe such regulations as may be appropriate to carry out this section, including regulations— (1) which prevent the abuse of the purposes of this section, (2) which impose appropriate reporting requirements, and (3) which apply the provisions of this section to newly formed entities. . (b) Credit made part of general business credit Subsection (b) of section 38 of the Internal Revenue Code of 1986 is amended— (1) in paragraph (35), by striking plus