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
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
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