I agree with @Rick19744, organizational expenses for partnerships (or LLCs tax as such) are specified in the Code and Regulations:
I.R.C. §709(b)(1): Allowance of deduction If a partnership elects the application of this subsection......with respect to any organizational expenses....
Treas. Reg. §1.709-2(a): Organizational expenses.....the expenses must be for creation of the partnership and not for operation or starting operation of the partnership trade or business.....
[Rick19744 cited examples in his post (above)]
