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 Freemanâs granddaughter fatally stabbed in âexorcismâ. Morgan Freeman with E'Dena Hines at the Golden Globes in 2005. The granddaughter of acclaimed actor Morgan Freeman was stabbed to death on a Manhattan sidewalk early Sunday during what law enforcement sources and witnesses described as an âexorcismâ at the hands of her ranting boyfriend.