Election to Amortize Start-Up Expenditures for Active Trade or Business
other · IRS · Rule · Published 1998-12-17 · 63 FR 69554
Document
Document number
98-33124
Federal Register citation
63 FR 69554
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1998-12-17
Treasury docket
TD 8797
Abstract
This document contains final regulations concerning start-up expenditures for active trade or business under section 195. These regulations are necessary to provide rules and procedures for electing to amortize start-up expenditures under section 195. They affect all taxpayers wishing to amortize start-up expenditures under section 195.