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TREAS/IRS RIN: 1545-AT71 Publication ID: Fall 1998 
Title: Start-Up Expenditures 
Abstract: The regulations will provide guidance to taxpayers electing to amortize start-up expenditures relating to the creation or acquisition of an active trade or business. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Timetable:
Action Date FR Cite
NPRM  01/13/1998  63 FR 1933   
NPRM Comment Period End  06/02/1998  63 FR 1933   
Final Action  12/00/1998    
Additional Information: REG-209373-81 (PS-36-81) ^PDrafting attorney: David Selig (202) 622-3040. ^PReviewing attorney: Walter Woo (202) 622-3040. ^PTreasury attorney: Paul Crispino (202) 622-0224. ^PCC:DOM:P&SI ^PRFA: N
Regulatory Flexibility Analysis Required: Yes  Government Levels Affected: Undetermined 
Small Entities Affected: Businesses 
Included in the Regulatory Plan: No 
Agency Contact:
James W. Rider
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5107,
Washington, DC 20224
Phone:202 317-4137
Fax:855 591-7867
Email: james.w.rider@irscounsel.treas.gov