U.S. tax review final section 163(j) regulations by James P. Fuller and Larissa Neumann
By: Fuller, James P
.
Contributor(s): Neumann, Larissa.
Material type: 
ArticlePublisher: 2021Subject(s): SOCIEDADES | IMPUESTOS | GASTOS DEDUCIBLES | REDUCCION | INTERES | ESTADOS UNIDOS | LEGISLACION
In:
Tax Notes International v. 101, n. 5, February 1 2021, p. 571-579Summary: In this article, the authors examine the second set of final section 163(j) regulations on the limitations on the deduction for business interest expense.
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Resumen.
In this article, the authors examine the second set of final section 163(j) regulations on the limitations on the deduction for business interest expense.
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