CFR 26-1.195-2014
国内税收. 第1部分:所得税. 第1.195节:1-2.

Internal revenue. Part1:Income taxes. Section1.195:1-2.

CFR 26-1.195-2014 发布历史

(a) In general. If a partnership that has elected to amortize start-up expenditures under section 195(b) and §1.195–1 terminates in a transaction (or a series of transactions) described in section 708(b)(1)(B) or §1.708–1(b)(2), the termination shall not be treated as resulting in a disposition of the partnership's trade or business for purposes of section 195(b)(2). See §1.708–1(b)(6) for rules concerning the treatment of these start-up expenditures by the new partnership.

CFR 26-1.195-2014由US-CFR-file 发布于 2014，并于 2014 实施。

CFR 26-1.195-2014 在中国标准分类中归属于: A02 经济管理。

CFR 26-1.195-2014的历代版本如下：

• 2014年 CFR 26-1.195-2014 国内税收. 第1部分:所得税. 第1.195节:1-2.

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标准号

CFR 26-1.195-2014

发布日期

2014年

实施日期

2014年

废止日期

无

中国标准分类号

A02

发布单位

US-CFR-file

适用范围

(a) In general. If a partnership that has elected to amortize start-up expenditures under section 195(b) and §1.195–1 terminates in a transaction (or a series of transactions) described in section 708(b)(1)(B) or §1.708–1(b)(2), the termination shall not be treated as resulting in a disposition of the partnership's trade or business for purposes of section 195(b)(2). See §1.708–1(b)(6) for rules concerning the treatment of these start-up expenditures by the new partnership.