federal_register: 2014-17335

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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
2014-17335 Partnerships; Start-Up Expenditures; Organization and Syndication Fees Rule This document contains final regulations concerning the deductibility of start-up expenditures and organizational expenses for partnerships. The final regulations provide guidance regarding the deductibility of start-up expenditures and organizational expenses for partnerships following a termination of a partnership under section 708(b)(1)(B). These final regulations affect partnerships that undergo section 708(b)(1)(B) terminations and their partners. 2014-07-23 2014 7 https://www.federalregister.gov/documents/2014/07/23/2014-17335/partnerships-start-up-expenditures-organization-and-syndication-fees https://www.govinfo.gov/content/pkg/FR-2014-07-23/pdf/2014-17335.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations concerning the deductibility of start-up expenditures and organizational expenses for partnerships. The final regulations provide guidance regarding the deductibility of start-up expenditures and organizational...  

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