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All in the Family: Applying the Business Interest Expense Limitation Within Groups

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The 2017 Tax Cuts and Jobs Act generally limits the amount of business interest expense that a taxpayer may deduct. This webinar covered newly issued final and proposed Treasury regulations under section 163(j), with a focus on how the business interest limitation applies to tiered partnerships, consolidated groups, and groups of controlled foreign corporations.

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This presentation was recorded and current as of September 30, 2020. Content viewed after this date may no longer be current.

This information is provided by Vinson & Elkins LLP for educational and informational purposes only and is not intended, nor should it be construed, as legal advice.