Parsing the final and proposed regulations under Section 163(j) / Larry Crouch, Nathan Tasso, Eric Grosshandler, and other members of the Shearman & Sterling LLP Tax Department .-- , 2021
Disponible también en formato electrónico.
Resumen.
This article summarizes the recent fi nal and new proposed regulations issued under Section 163(j), with an emphasis on key aspects of the regulations that differ from the original proposed regulations under Section 163(j). The regulations fi ll out many details of the implementation of Section 163(j), which was enacted as part of the Tax Cuts and Jobs Act of 2017.
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ESTADOS UNIDOS
LEGISLACION
Crouch, Larry
Journal of Taxation of Investments 0747-9115v. 38, n. 2, Winter 2021, p. 3-37