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INCOME TAX

Internal Revenue Bulletin 1999-20 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 99–23, page 3. Start-up expenditures, business expenses, capital ex- penditures. Guidance is provided on the types of expenditures that will qualify as investigatory costs that are eligible for amortization as start-up expenditures under section 195 of the Code when a taxpayer acquires the assets of an active trade or business.

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▸Contents — Internal Revenue Bulletin 1999-20

Internal Revenue Bulletin 1999-20

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