Business & farm

from IRC 195

(2)Dispositions before close of amortization period

In any case in which a trade or business is completely disposed of by the taxpayer before the end of the period to which paragraph (1) applies, any deferred expenses attributable to such trade or business which were not allowed as a deduction by reason of this section may be deducted to the extent allowable under section 165.

 

 

in other words, you deduct the unamortized cost on the final schedule C or on the business return in case you're a partnership, C-Corp or S-corp