IRC


Permanent Establishment (PE)

Learn how a permanent establishment (PE) is defined and what types of locations do and do not qualify as fixed places of business for the purpose of determining a PE.

Business Interest Expense

Learn how the Tax Cuts and Jobs Act of 2017 (TCJA) impacted limitations on business interest, as outlined in IRC §163(j), as well as how that interest is defined.

MACRS Depreciation Method

Learn how to calculate a MACRS depreciation expense with expert guidance and tools from Bloomberg Tax & Accounting.
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