Section 163(j) Roadmap - Bloomberg Tax

Understand how the business interest expense limitation under Section 163(j) affects deductions with our new roadmap.

The Business Interest Expense Limitation 2020 Final & Proposed Regulations Roadmap is your easy-to-scan resource for mastering the new limitations and exceptions in this key area of tax reform.

We detail how the final regulations, released in July 2020, compare with the proposed regulations. We also cover the impacts of Notice 2020-59, which provides a safe harbor relevant to the residential living industry.

This roadmap provides essential takeaways surrounding:

C corporations
Consolidated groups
Pass-through entities
Partnerships and partners
S corporations and shareholders
Foreign corporations and U.S. shareholders
Foreign persons with effectively connected income
Electing real property trade or business
Regulated utility business

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