quimmus What's up? - February 16, 2010 add/view comments (0)

Start-up expenditures, as defined by Code Section 195 of the Internal Revenue Code, means
A. any amount paid or incurred in connection with ---
i investigating the creation or acquisition of an active trade or business, or
ii creating an active trade or business, or
iii any activity engaged in for profit and for producing income before the day on which the active trade or business begins, in anticipation of such activity becoming an active trade or... (continue reading)