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AICPA National Tax & Sophisticated Tax Conferences with Private Foundation Summit 2020


NTA2016 - Section 163(j) - Business Interest Regulations


Nov 16, 2020 4:20pm ‐ Nov 16, 2020 5:10pm

Description

Section 163(j) got your tongue? Join this session to learn the ins and outs (and make the complex less complicated) of the final and proposed section 163(j) regulations issued in July. Key changes, definitions, operative rules, international implications, and effects on corporations and consolidated groups will be covered from the final regulations. Highlights of the interaction between section 163(j) and subchapters K and S of the Code (and accompanying CFC issues), including application to tiered partnerships, will be discussed from the proposed regulations. Specific CARES Act elections and modifications to section 163(j) will also be included.

Learning Objectives:
  • Understand the section 163(j) final and proposed regulations issued in July.
  • Identify provisions of the Coronavirus Aid, Relief, and Economic Security (CARES) Act in the final and proposed section 163(j) regulations.

Speaker(s):

Tags: NTA
Category: Concurrent Session (Online)

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