(a) General rule. Except as provided in paragraph (b) of this section, no deduction shall be allowed under chapter 1 of the Code to a partnership or to any partner for any amounts paid or incurred, directly or indirectly, in partnership taxable years beginning after December 31, 1975, to organize a partnership, or to promote the sale of, or to sell, an interest in the partnership.
CFR 26-1.709-2014由US-CFR-file 发布于 2014,并于 2014 实施。
CFR 26-1.709-2014 在中国标准分类中归属于: A02 经济管理。
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