United States Government Publishing Office
publisher
pbl
distributor
dst
United States
National Archives and Records Administration
Office of the Federal Register
author
aut
Government Organization
text
government publication
eng
FR
Regulatory Information
2013_register
executive
2013-12-07
article
Partnerships; Start-Up Expenditures; Organization and Syndication Fees
Proposed Rules
D09002ee1bdc8b219
D09002ee1bdc8b2a4
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
This document contains proposed regulations concerning the deductibility of start-up expenditures and organizational expenses for partnerships. The proposed regulations provide guidance regarding the deductibility of start-up expenditures and organizational expenses for partnerships following a technical termination of a partnership.
78 FR 73753
https://www.govinfo.gov/app/details/FR-2013-12-09/2013-29177
2013-29177
fr09de13-20
RIN 1545-BL06
4830-01-P
REG-126285-12
https://www.govinfo.gov/app/details/FR-2013-12-09/2013-29177
https://www.govinfo.gov/content/pkg/FR-2013-12-09/html/2013-29177.htm
https://www.govinfo.gov/content/pkg/FR-2013-12-09/pdf/2013-29177.pdf
4 p.
73753
73756
78 FR 73753
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BL06
RIN 1545-BL06
Partnerships; Start-Up Expenditures; Organization and Syndication Fees; Federal Register Vol. 78, Issue
PRORULE
2013-29177
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2014-03-10
REG-126285-12
4830-01-P
2013-29177
Notice of proposed rulemaking.
This document contains proposed regulations concerning the deductibility of start-up expenditures and organizational expenses for partnerships. The proposed regulations provide guidance regarding the deductibility of start-up expenditures and organizational expenses for partnerships following a technical termination of a partnership.
Written or electronic comments must be received by March 10, 2014.
Concerning the proposed regulations, David H. Kirk or Rachel Smith at (202) 317-6852; concerning submissions of comments or to request a hearing, Oluwafunmilayo Taylor, (202) 317- 6901 (not toll-free numbers).
Partnerships; Start-up Expenditures:
Organization and Syndication Fees
,
www.regulations.gov
Federal Register
Vol. 78, no. 236
Office of the Federal Register, National Archives and Records Administration
2013-12-09
continuing
daily
deposited
born digital
315 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2013-12-09
P0b002ee18678b416
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr09de13
https://www.govinfo.gov/app/details/FR-2013-12-09
https://www.govinfo.gov/content/pkg/FR-2013-12-09/pdf/FR-2013-12-09.pdf
https://www.govinfo.gov/content/pkg/FR-2013-12-09/xml/FR-2013-12-09.xml
fdlp
73687
73992
DGPO
2013-12-07
2023-04-29
FR-2013-12-09
machine generated
eng
FR
FR-2013-12-09
78
236