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TREAS/IRS RIN: 1545-BL06 Publication ID: Fall 2014 
Title: 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).

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 195    26 USC 708    26 USC 709    26 USC 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/09/2013  78 FR 73753   
NPRM Comment Period End  03/10/2014 
Completed by TD 9681  07/23/2014  79 FR 42679   
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
David H. Kirk
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5013,
Washington, DC 20224
Phone:202 622-3060
Fax:202 622-3484