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Final regs. govern election to deduct business start-up expenses.

Authors :
Nevius, Alistair M.
Source :
The Tax Adviser. October, 2011, Vol. 42 Issue 10, p652, 2 p.
Publication Year :
2011

Abstract

The IRS issued final regulations (T.D. 9542) governing elections by individual taxpayers, corporations, and partnerships to deduct start-up expenses or organizational expenditures. The regulations adopt (with a slight change) temporary [...]

Details

Language :
English
ISSN :
00399957
Volume :
42
Issue :
10
Database :
Gale General OneFile
Journal :
The Tax Adviser
Publication Type :
Periodical
Accession number :
edsgcl.270733479