Internal Revenue Service December 9, 2013 – Federal Register Recent Federal Regulation Documents

Partnerships; Start-Up Expenditures; Organization and Syndication Fees
Document Number: 2013-29177
Type: Proposed Rule
Date: 2013-12-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations concerning the deductibility of start-up expenditures and organizational expenses for partnerships. The proposed regulations provide guidance regarding the deductibility of start-up expenditures and organizational expenses for partnerships following a technical termination of a partnership.