0       0

National Tax Conference 2019


NTA1913 - All the Way with 163(j) Business Interest Expense


Nov 13, 2019 2:45pm ‐ Nov 13, 2019 3:35pm

Standard: $49.00

Description

Section 163j and the proposed regulations provide a new level of complexity for taxpayers with respect to their financing structure. This session will provide an overview of the section 163j rules for corporations and partnerships, and an overview of the interplay of section 163j with other tax reform provisions such as the BEAT and GILTI. This session will also highlight the nuances of section 163j that should be considered in debt financing structures.

Learning Objectives:
  • Identify the basic rules of section 163(j) for partnerships and corporations.
  • Apply the ordering rules with respect to section 163(j) and other tax-reform related provisions.
  • Determine points to consider in each taxpayers debt financing structure.

Speaker(s):

You must be logged in and own this session in order to post comments.

Print Certificate
Review Answers
Print Transcript
Completed on: token-completed_on
Review Answers
Please select the appropriate credit type:
/
test_id: 
credits: 
completed on: 
rendered in: 
* - Indicates answer is required.
token-content

token-speaker-name
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
/
/
token-index
token-content
token-index
token-content