Are business restructuring costs due deductible?

If a company shuts down a plant or moves business lines around, would it be export tax deductible surrounded by the current year?

Answers:
Yes, they are deductible contained by the current year. The solely point something like restructuring costs explicitly different than average expenses, is that they would be shown as a separate rank item on a financial statement, below everyday operating income.
If these are requisite and customary expenses.


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