Are company formation costs tax deductible? [Video]

https://www.irs.gov/newsroom/heres-how-businesses-can-deduct-startup-costs-from-their-federal-taxes

Intro (0:00-2:26)
How much did I spend to start an LLC? (2:27-3:00)
Are company formation costs tax deductible? (3:15-3:40)
Are company formation fees tax deductible? (3:42-4:59)
What is the difference between start-up costs and formation costs? (5:00-6:09)
What are business start-up costs? (6:10-
What can you write off when starting your own business? (8:05
Special rule for one-person LLCs (10:23-11:24)

4 types of deductible expenses
1. Investigation expenses (11:27
2. Getting your business ready pre-opening (12:10
3. Organizing the business (12:47
4. Post-opening (13:32
Conclusion (13:55
Disclaimer (14:17-14:46)
Closing (14:47-16:57)