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1. Sec. 163(j) planning considerations.

2. Tax Tips for the 2023 Graduate.

3. Code Sec. 163(j), the Proposed Regulations, and Partnerships: The Nightmare Basics.

4. TEI Comments on Proposed Section 163(j) Regulations.

5. Naked credits and the interest expense limitation.

6. Father's treatment of partnership interest expense does not bind son: The son, who inherited and received as gifts the interests in real estate partnerships, could treat nonrecourse debt as acquisition indebtedness, the Tax Court holds.

7. Capitalization not required for payment to terminate management agreement prior to IPO.

8. The Seventh Circuit addresses the application of section 291(a)(3) to S corporation and QSub banks: Vainisi v. Commissioner.

9. Limiting the deduction for multinational interest expense: the importance of global norms: Marlin Risinger examines international tax reform that would limit the deductibility of interest payments made by U.S. parent companies of multinational groups on debt issued to unrelated lenders.

11. Vainisi v. Commissioner of Internal Revenue: a tax victory for S corporation and QSub banks.

12. Individuals and passthrough entities: Rev. Rul. 2008-38 and Rev. Rul. 2008-39: above the line, below the line and even further below the line.

14. Lifting the shroud obscuring Estate of Hubert: the logic of the income and estate tax treatment of estate administration expenses.

15. Canada makes major revisions to interest proposal.

17. When is interest deductible as an estate administration expense?

18. State restrictions on deductions for interest expenses paid to related foreign persons.

19. Germany issues draft guidance on related-party debt.

20. The worldwide interest expense allocation election - s. 864(f).

21. What does Gifford mean?

22. Italy issues guidelines on thin capitalization rules.

23. Mexico's new thin capitalization rules.

25. Interest expense allocation rules.

26. Repayments of business debt after business ceases.

29. Divident tax reduction adds interest expense planning angle.

31. Interest is not 'always' a capital expense.

33. REOP and interest, once more.

34. Dow Chemical: the formula for economic substance.

35. Lankhorst-Hohorst GmbH; thin capitalisation rules and the EC treaty.

36. Thin capitalization: cross-border issues and strategies.

40. Deducting deficiency interest as a business expense: recent developments since TRA '86.

41. Expensing and the interest deduction.

42. Can an example in the s. 1.199-9 regs. change the s. 1.861-9T regs.?

43. Thin capitalization: what to expect in the near future.

46. Guidance on intercompany interest expense disallowance related to tax-exempt investments.

47. Mass. related-member interest or intangible expenses.

48. Individual taxpayers disallowed deficiency interest deduction.

49. Guidance issued on interest exceeding acquisition and home equity indebtedness limitations.

50. Taxpayers permitted to fully deduct interest expense of qualified subchapter S subsidiary related to qualified tax-exempt obligations.

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