T.D. 9411, under Sections 195, 248, and 709, provide guidance for making elections to deduct start-up expenditures, organizational expenditures of corporations, and organizational expenses of partnerships.
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986 Section 48.—Energy Credit DATES: Effective Date: These regulations partnership to deduct, in the taxable year are effective on July 8, 2008. in which the partnership begins business, A notice provides guidance under section 48 of Applicability Dates: For dates of appli- an amount equal to the lesser of (1) the the Internal Revenue Code for property qualifying for the fuel cell
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