1545-BL06 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Unamoritized Startup Expenses in Section 708(b)(1)(B) Terminations

Deductibility of unamoritzed expense under 709 and 195 following a technical termination of a partnership under 708(b)(1)(B).

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No No 26 CFR 1 26 USC 195 26 USC 708 26 USC 709 26 USC 7805 No NPRM 12/09/2013 78 FR 73753 NPRM Comment Period End 03/10/2014 Completed by TD 9681 07/23/2014 79 FR 42679 REG-126285-12 Drafting attorney: David Kirk (202) 622-3060 Reviewing attorney: Bradford Poston (202) 622-3060 Treasury attorney: Craig Gerson (202) 622-0180 CC:PSI No None No No No David Kirk H. Attorney 1545 Internal Revenue Service IRS 202 622-3060 202 622-3484 david.h.kirk@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5013, Washington DC 20224