# Partnerships; Start-Up Expenditures; Organization and Syndication Fees
> **IRS** · Final regulations. · Published 2014-07-23 · Effective 2014-07-23 · 79 FR 42679
## Document
- **Document number:** 2014-17335
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 42679
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/07/23/2014-17335/partnerships-start-up-expenditures-organization-and-syndication-fees)
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