(a) Section 195 of the Internal Revenue Code, relating to startup expenditures, shall apply, except as otherwise provided.
(b) References to Sections 163(a), 164, 165, and 174 of the Internal Revenue Code, relating to interest, taxes, losses, and research and experimental expenditures, are modified to refer to Sections 24344, 24345, 24347, and 24365, respectively.