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What Is the Limitation on Business Interest Expense Deductions?

§163(j) places limitations on business interest expense deductions. Learn more about allowable business interest expenses and small business exceptions.

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.

MACRS Depreciation Method

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