# Election to Amortize Start-Up Expenditures for Active Trade or Business
> **IRS** · Final regulations. · Published 1998-12-17 · 63 FR 69554
## Document
- **Document number:** 98-33124
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 69554
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/12/17/98-33124/election-to-amortize-start-up-expenditures-for-active-trade-or-business)
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