federal_register: 2013-29177

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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
2013-29177 Partnerships; Start-Up Expenditures; Organization and Syndication Fees Proposed Rule 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. 2013-12-09 2013 12 https://www.federalregister.gov/documents/2013/12/09/2013-29177/partnerships-start-up-expenditures-organization-and-syndication-fees https://www.govinfo.gov/content/pkg/FR-2013-12-09/pdf/2013-29177.pdf Treasury Department; Internal Revenue Service 497,254 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... 1545-BL06

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