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| 003 | ES-MaIEF | ||
| 005 | 20210222110502.0 | ||
| 007 | ta | ||
| 008 | 210222t2021 us ||||| |||| 00| 0|eng d | ||
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_aES-MaIEF _bspa _cES-MaIEF |
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_aParsing the final and proposed regulations under Section 163(j) _c Larry Crouch, Nathan Tasso, Eric Grosshandler, and other members of the Shearman & Sterling LLP Tax Department |
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| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis 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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_947502 _aINTERES |
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_aIMPUESTOS _947460 |
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_aDEDUCCIONES _941769 |
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_967106 _aESTADOS UNIDOS |
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_aLEGISLACION _947615 |
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| 700 | 1 |
_968764 _aCrouch, Larry |
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_9164367 _oOP 235/2021/2 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 38, n. 2, Winter 2021, p. 3-37 |
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| 942 | _cART | ||