§195. Start-up expenditures — Inbound Citations
26 U.S.C. § 195
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 195 as a whole
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(i) the sum of the deductions allowable to the corporation under sections 162, 174, 174A, and 195 for the taxable year which are properly allocable to the trade or business described in paragraph (2) equals or exceeds 25 percent of the ordinary gross income of such corporation for such taxable year, or
Citations to §195(c)(1)(A)
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(A) start-up activities described in section 195(c)(1)(A),