{"abstract":"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.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2013/12/09/2013-29177.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"78 FR 73753","comment_url":null,"comments_close_on":"2014-03-10","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by March 10, 2014.","disposition_notes":null,"docket_ids":["REG-126285-12"],"dockets":[],"document_number":"2013-29177","effective_on":null,"end_page":73756,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2013/12/09/2013-29177.xml","html_url":"https://www.federalregister.gov/documents/2013/12/09/2013-29177/partnerships-start-up-expenditures-organization-and-syndication-fees","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2013-29177?publication_date=2013-12-09","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2013-12-09/2013-29177/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":5692,"last_updated":"2026-07-27 06:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2013-12-09/pdf/2013-29177.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2013-29177.pdf?1386338446","publication_date":"2013-12-09","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2013/12/09/2013-29177.txt","regulation_id_number_info":{"1545-BL06":{"issue":"201404","html_url":"https://www.federalregister.gov/regulations/1545-BL06/unamoritized-startup-expenses-in-section-708-b-1-b-terminations-","title":"Unamoritized Startup Expenses in Section 708(b)(1)(B) Terminations. ","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201404&RIN=1545-BL06&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BL06"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BL06/unamoritized-startup-expenses-in-section-708-b-1-b-terminations-","title":"Unamoritized Startup Expenses in Section 708(b)(1)(B) Terminations. "},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2013-0043","supporting_documents_count":0,"docket_id":"IRS-2013-0043","document_id":"IRS-2013-0043-0001","regulation_id_number":"1545-BL06","title":"Partnerships; Start-up Expenditures: Organization and Syndication Fees","checked_regulationsdotgov_at":"2022-02-19T04:30:06Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":73753,"subtype":null,"title":"Partnerships; Start-Up Expenditures; Organization and Syndication Fees","toc_doc":"Organization and Syndication Fees","toc_subject":"Partnerships; Start-up Expenditures:","topics":[],"type":"Proposed Rule","volume":78}