The Proposed Section 163(j) Regulations

15 Pages Posted: 26 Dec 2018

See all articles by David S. Miller

David S. Miller

Proskauer Rose LLP

Sejin Park

Proskauer Rose LLP - Proskauer Rose LLP (L.A. Office)

Mani Kakkar

Proskauer Rose LLP

Sean Webb

Proskauer

Date Written: December 5, 2018

Abstract

This paper summarizes the proposed section 163(j) regulations that were issued by the IRS and the U.S. Treasury Department on November 26, 2018.

Keywords: tax, section 163(j)

JEL Classification: H20

Suggested Citation

Miller, David S. and Park, Sejin and Kakkar, Mani and Webb, Sean, The Proposed Section 163(j) Regulations (December 5, 2018). Available at SSRN: https://ssrn.com/abstract=3296470 or http://dx.doi.org/10.2139/ssrn.3296470

David S. Miller (Contact Author)

Proskauer Rose LLP ( email )

Eleven Times Square
New York, NY 10036-8299
United States

Sejin Park

Proskauer Rose LLP - Proskauer Rose LLP (L.A. Office) ( email )

2049 Century Park East
Suite 3200
Los Angeles, CA 90067-3206
United States
3102844543 (Phone)

Mani Kakkar

Proskauer Rose LLP ( email )

Eleven Times Square
New York, NY 10036-8299
United States
2129693136 (Phone)

Sean Webb

Proskauer ( email )

Eleven Times Square
New York, NY 10036-8299
United States
2129693879 (Phone)

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