bulletin Internal Revenue›Bulletin No. 1998–14 April 6, 1998
ADMINISTRATIVE
Internal Revenue Bulletin 1998-14 · 2026-10-03 edition · updated 2026-10-04 · United States
REG–209373–81, page 26. Proposed regulations under section 195 of the Code provide rules and procedures for electing to amortize start-up expenditures. A public hearing will be held on June 2, 1998.
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