For more information on start-up and organizational costs, see chapter 8. How to make the election. You elect to deduct the start-up or organizational costs by claiming the deduction on your income tax return (filed by the due date including extensions) for the tax year in which the active trade or business begins.or more information on start-up and organizational costs, see chapter 8. How to make the election. You elect to deduct the start-up or organizational costs by claiming the deduction on your income tax return (filed by the due date including extensions) for the tax year in which the active trade or business begins.
More News. The autopsy results for country singer Craig Morganâs 19-year-old son, Jerry Greer, have been released, and the report confirms that he died from drowning during a tubing accident on Kentucky Lake in Tennessee on July 10. 1  PHOTOS: Celebrity Deaths in 2016: Stars Weâve Lost.
Garrett Morgan is one of those rare people who are able to come up with an extraordinary inventions which have a tremendous impact on society â and then follows that up with even more! Garrett Morgan was born on March 4, 1877 in Paris, Kentucky the seventh of 11 children born to Sydney and Elizabeth Morgan. Garrett, at the early age of 14 decided that he should travel north to Ohio in order to receive a better education.