The prevalence of intracranial artery calcification are: 1  internal carotid artery: ~60%. 2  vertebral artery ~20%. 3  middle cerebral artery ~5%. 4  basilar artery ~5%.
Costs paid or incurred before October 23, 2004, must be capitalized unless an election is made to amortize them. You can choose to deduct up to $5,000 of business start-up and $5,000 of organizational costs, paid or incurred after October 22, 2004, as a current business expense.
If the costs are incurred to investigate a business in which the taxpayer does not currently operate, they must be capitalized and amortized over a 180-month period as start-up expenditures. The amortization of the start-up expenditures begins in the month in which the active trade or business begins.