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TREAS/IRS | RIN: 1545-AT71 | Publication ID: Spring 1999 |
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: Completed Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 |
Timetable:
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Additional Information: REG-209373-81 (PS-36-81) Drafting attorney: David Selig (202) 622-3040. Reviewing attorney: Walter Woo (202) 622-3040. Treasury attorney: Paul Crispino (202) 622-0224. CC:DOM:P&SI RFA: N | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
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 |