CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.195-1—Election to amortize start-up expenditures.

1.195-1—Election to amortize start-up expenditures.

[Reserved] For further guidance, see § 1.195-1T.

Code of Federal Regulations

[T.D. 9411, 73 FR 38913, July 8, 2008]