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.
Morgan Zantua, of Tacoma, Washington, gave birth to her first child, daughter Auriel, on August 1, 2001, in Los Angeles, at the age of 51. She was married a second time at age 44, had a miscarriage and decided not to try to have children, and then unexpectedly found out she was pregnant at age 51.