195 - Start-up expenditures - LII Legal Information Institute Except as otherwise provided in this section, no deduction shall be allowed for start-up expenditures the remainder of such start-up expenditures shall be allowed as a deduction ratably over the 180-month period beginning with the month in which the active trade or business begins
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195 (number) - Wikipedia 195 (one hundred [and] ninety-five) is the natural number following 194 and preceding 196 195 is: in the middle of a prime quadruplet (191, 193, 197, 199) Wikimedia Commons has media related to 195 (number)
Part I Section 195. –Start-up Expenditures (Also §§ 162, 263; 26 CFR 1. . . . Section 195(b) provides that start-up expenditures may, at the election of the taxpayer, be treated as deferred expenses that are allowed as a deduction prorated equally over a period of not less than 60 months (beginning with the month in which the active trade or business begins)
Deducting startup and expansion costs - The Tax Adviser A corporation can deduct up to $5,000 of business startup costs under Sec 195 The $5,000 deduction is reduced dollar for dollar (but not below zero) by the cumulative amount of startup costs exceeding $50,000
Interstate 195 - Wikipedia Interstate 195 (I-195) is the designation for the following six existing Interstate Highways in the United States, all of which are related to I-95: Interstate 195 (Maine), a spur in Saco; Interstate 195 (Maryland), a spur to BWI Airport; Interstate 195 (New Jersey), a spur to the Jersey Shore
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