Statute
Internal Revenue Code Section 163(j)
4 published works
SALT Shaker
South Carolina Issues 163(j) Guidance Regarding Business Interest Expense Deductions
By Nikki Dobay, Eversheds Sutherland SALT
On January 26, the South Carolina Department of Revenue issued Revenue Ruling #21-2, which provides guidance regarding the state’s conformity to Internal Revenue Code (IRC) Section 163(j). IRC Section 163(j)…
Disputing Tax
Updated Interest Deductibility Guidance Released by the IRS under Section 163(j)
On July 28, 2020, the Treasury Department and the IRS issued final and proposed regulations (the “Final Regulations” and “New Proposed Regulations”) under Section 163(j) of the Internal Revenue Code…
SALT Shaker
Videocast: Consolidated complexities – state corporate income tax implications of IRC § 163(j)
The November 26, 2018, release by the Internal Revenue Service of proposed regulations (REG-106089-18) related to IRC § 163(j) has provided some clarity for federal income taxpayers. But the regulations’…
SALT Shaker
Webcast: Consolidated complexities – state corporate income tax implications of IRC § 163(j)
The November 26, 2018, release by the Internal Revenue Service of proposed regulations (REG-106089-18) related to IRC § 163(j) has provided some clarity for federal income taxpayers. But the regulations’…