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

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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.

https://regulations.justia.com/regulations/fedreg/2013/12/09/2013-29177.html