Turn to Bloomberg BNA Tax & Accounting's resource and reference tools for detailed federal tax analysis and guidance on start-up expenditures. Bloomberg BNA gives you expert-written, in-depth analysis, real-life scenarios and examples, working documents, and much more. Our leading federal tax coverage of start-up expenditures includes Section 162, the treatment of start-up expenses before enactment of Section 195, the general rules governing start-up expenses based on Section 195, and the 1984 amendments to Section 195, applying Section 195 to partnerships and subsidiaries, depreciation and amortization, and more. Our team of practitioners — leading experts in their respective fields — gives you timely updates on the latest developments to help you reduce research time and improve your best practices. You'll also get working papers, client letters, source documents, practice tools, and sample forms.