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