Interest Allocation: The Dog Days of Summer

Wells, Bret

Abstract

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Interest Allocation: The Dog Days of Summer

Bret Wells

University of Houston Law Center

August 20, 2010

Tax Executive, Vol. 53, p. 365, 2001
U of Houston Law Center No. 2010-A-23

Abstract:
This article examines the tax policy issues at stake with respect to how the United States tax laws seek to allocate and apportion interest expense.

Number of Pages in PDF File: 9

Keywords: Section 861, interest expense apportionment

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Date posted: August 23, 2010

Suggested Citation

Wells, Bret, Interest Allocation: The Dog Days of Summer (August 20, 2010). Tax Executive, Vol. 53, p. 365, 2001; U of Houston Law Center No. 2010-A-23. Available at SSRN: http://ssrn.com/abstract=1662663

Contact Information

Bret Wells (Contact Author)

University of Houston Law Center ( email )

100 Law Center
Suite 230 BLB
Houston, TX 77204-6054
United States