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14-Jun-2019 8:54am
14-Jun-2019 10:06am
. The loss probably goes on Line 10 of the 4797 as an abandonment.(2) Dispositions before close of amortization period
In any case in which a trade or business is completely disposed of by the taxpayer before the end of the period to which paragraph (1) applies, any deferred expenses attributable to such trade or business which were not allowed as a deduction by reason of this section may be deducted to the extent allowable under section 165.
14-Jun-2019 10:33am