The next requirement of section 162(a) is that the taxpayer must be carrying on a trade or business. Start up expenses are not entirely deductible, but must be spread out over 15 years. Because business expenses are fully deductible under section 162, taxpayers try to argue that expenses were not start up expenses.
Introduction. Located in northwest Williamson County, Fairview is located 20 miles southwest of downtown Nashville. With a population of 7,993 people, the town sits within the Nashville Metropolitan Statistical Area containing 1.7 million people, the 36th most populated in the nation and largest MSA in Tennessee.
PLEASE CALL THE HOTLINE (399-8995) TO ENSURE THE UNIT IS OPERATING. YOU CAN ALSO HAVE YOUR VEHICLE TESTED AT ANY OF THE FIVE (5) PERMANENT INSPECTION STATIONS IN RUTHERFORD, SUMNER, WILLIAMSON, AND WILSON COUNTIES. THE CLOSEST NON-MOBILE LOCATION TO FAIRVIEW IS: 1005 MERYLINGER COURT, FRANKLIN, TN.