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

Authors :: Schwidetzky, Walter D.
Source :: Taxes: The Tax Magazine. February, 2020, Vol. 98 Issue 2, p15, 13 p.
Publication Year :: 2020
Abstract: Introduction New Code Sec. 163(j) strictly limits business interest expense (BIE) deductions to large (and often not so large) taxpayers. In this article, I focus on how Code Sec. 163(j) [...]

Subjects :: Interest deductions -- Laws, regulations and rules
Expense deductions -- Laws, regulations and rules
Partnerships -- Taxation
Government regulation
Internal Revenue Code (I.R.C. 16(j))

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