The Proposed Section 163(j) Regulations
15 Pages Posted: 26 Dec 2018
Date Written: December 5, 2018
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: Suggested Citation