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.
Example 2: Assume the same facts as Example 1, except L incurs $5,800 of legal expenses for the articles of organization and operating agreement and $200 of state filing fees. In this case, no organizational costs are deductible or amortizable. L would capitalize the $6,000 of organizational expenditures under Regs. Sec. 1.263(a)-5(a)(6). These costs would be deductible as a Sec. 165 loss upon Lâs dissolution and termination.