Examlex
Discuss the requirements in order for startup expenditures to be amortized under § 195.
Empiricism
A theory that states knowledge comes only or primarily from sensory experience.
Knowledge
The understanding, awareness, or familiarity gained through experience or study.
Observation
Observation involves carefully watching, listening, and noting the characteristics or behavior of a subject or phenomenon without direct interaction or manipulation.
Systematic Tests
Systematic tests are structured methods used to evaluate or measure specific characteristics, abilities, or processes in a consistent and standardized manner.
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