Source: https://legacy.pli.edu/content/Business_Interest_Deductions_under_New_Section/_/N-1z0zljfZb2?ID=T2522110
Timestamp: 2019-04-24 20:40:03+00:00

Document:
Recall the provisions of new Internal Revenue Code (IRC) §163(j) and how they differ from those of old §163(j).
Recognize the impact of new Internal Revenue Code (IRC) §163(j) on partnerships and the issues associated with its application thereto.
Identify the impact of new Internal Revenue Code (IRC) §163(j) on cross-border transactions.
The provisions of new Internal Revenue Code (IRC) §163(j) and how they differ from those of old §163(j).
The impact of new Internal Revenue Code (IRC) §163(j) on partnerships and the issues associated with its application thereto.
Treatment of partnership interest income.
Rules for carryforward of excess business interest.
Treatment of excluded businesses conducted by a partnership.
The impact of new Internal Revenue Code (IRC) §163(j) on cross-border transactions.
Intended Audience: CPA’s, tax accountants, tax lawyers, taxpayers, and others seeking the latest information on the implications of the Tax Cuts and Jobs Act (TCJA) with respect to new IRC §163(j)’s limitation on the deductibility of business interest and its impact on transaction planning.
Prerequisites: A general understanding of new IRC §163(j)’s limitation on the deductibility of business interest imposed pursuant to the latest provisions of the Internal Revenue Code (IRC).

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