Partnerships; Start-Up Expenditures; Organization and Syndication Fees
other · IRS · Rule · Published 2014-07-23 · Effective 2014-07-23 · 79 FR 42679
Document
Document number
2014-17335
Federal Register citation
79 FR 42679
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2014-07-23
Effective date
2014-07-23
Treasury docket
TD 9681
Abstract
This document contains final regulations concerning the deductibility of start-up expenditures and organizational expenses for partnerships. The final regulations provide guidance regarding the deductibility of start-up expenditures and organizational expenses for partnerships following a termination of a partnership under section 708(b)(1)(B). These final regulations affect partnerships that undergo section 708(b)(1)(B) terminations and their partners.