2024 26 CFR 1.195-1 – Election to amortize start-up expenditures

2023 26 CFR 1.195-1 – Election to amortize start-up expenditures

2022 26 CFR 1.195-1 – Election to amortize start-up expenditures

2021 26 CFR 1.195-1 – Election to amortize start-up expenditures

2015 26 CFR 1.195-1 – Election to amortize start-up expenditures

2014 26 CFR 1.195-1 – Election to amortize start-up expenditures

2010 26 CFR 1.195-1 – Election to amortize start-up expenditures

2009 26 CFR 1.195-1 – Election to amortize start-up expenditures