February 13, 2018
Interest Expense Limitation and the New I.R.C. § 163(j): Not Just a Foreign Concept Anymore
In this blog, we review the background to § 163(j), describe the provision, and review some of the tax accounting considerations. The I.R.S. has identified providing “computational, definitional, and other guidance” on revised 163(j) as a priority. Read on to learn more.