federal_register: 2011-23598

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2011-23598 Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses; Correction Rule This document contains corrections to final regulations and removal of temporary regulations (TD 9542) that were published in the Federal Register on Wednesday, August 17, 2011 (76 FR 50887) relating to elections to deduct start-up expenditures, organizational expenditures of corporations, and organizational expenses of partnerships. The American Jobs Creation Act of 2004 amended the Internal Revenue Code to permit the optional deduction of a limited amount of these types of expenses that are paid or incurred after October 22, 2004. 2011-09-15 2011 9 https://www.federalregister.gov/documents/2011/09/15/2011-23598/elections-regarding-start-up-expenditures-corporation-organizational-expenditures-and-partnership https://www.govinfo.gov/content/pkg/FR-2011-09-15/pdf/2011-23598.pdf Treasury Department; Internal Revenue Service 497,254 This document contains corrections to final regulations and removal of temporary regulations (TD 9542) that were published in the Federal Register on Wednesday, August 17, 2011 (76 FR 50887) relating to elections to deduct start-up expenditures,... 1545-BE77

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