id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-332	McMahon, Jr., Martin J.; Shepard, Ira B.; Simmons, Daniel L.	Recent Developments in Federal Income Taxation: The Year 2011	2022	217	.pdf	application/pdf	98538	4388	52	[Vol. 12:5 accounting method that must be made in accordance with §§ 446 and 481, the regulations thereunder, and the applicable administrative procedures. §§ 1.195-1, 1.248-1, and 1.709-1, following temporary and proposed regulations, provide that a taxpayer is deemed to make the election to amortize start-up or organization expenses for the year in which the active business, corporate business, or partnership business to which the expenditure relates begins.	cache/ftr-332.pdf	txt/ftr-332.txt