Interest expense limitation/section 163(j)
Interest expense limitation/section 163(j)
KPMG reports
- Aug 4, 2020 - KPMG reports: Initial analysis of regulations, guidance under section 163(j)
- Dec 31, 2018 - KPMG report: Preliminary analysis and observations, JCT Bluebook description on application of section 163(j) to passthrough entities
- Dec 3, 2018 - KPMG report: Insurance industry implications of proposed regulations under section 163(j)
- Nov 30, 2018 - KPMG report: Implications of section 163(j) proposed regulations for exempt organizations
- Nov 28, 2018 - KPMG report: Initial impressions of proposed regulations under section 163(j), business interest limitation
- Oct 18, 2018 - KPMG report: New section 163(j)—partnership issues
- Sep 24, 2018 - KPMG report: New section 163(j)—selected issues
Legislation enacted after 2017
Final regulations
Jan 5, 2021 - Final regulations on limiting business interest expense deductions under section 163(j) (text of regulations)
Dec 31, 2020 - Final regulations on limiting business interest expense deductions under section 163(j), OIRA review completed
Dec 17, 2020 - Final regulations pending OIRA review: Business interest expense deduction limitation under section 163(j)
Sep 3, 2020 - Business interest expense deduction limitations under section 163(j), regulations released to Federal Register
Aug 4, 2020 - KPMG reports: Initial analysis of regulations, guidance under section 163(j)
Jul 28, 2020 - Regulations, IRS guidance: Business interest expense deduction limitations under section 163(j) (text of regulations and guidance)
Jul 14, 2020 - Regulations on limiting business interest expense deductions under section 163(j); OIRA review completed
Jun 16, 2020 - Regulations pending OIRA review: Limitation of business interest expense deduction under section 163(j)
Feb 5, 2020 - Regulations on business interest limitation under section 163(j); OIRA review completed
Dec 18, 2019 - Regulations pending OIRA review: Business interest limitation under section 163(j)
Proposed regulations
Sep 3, 2020 - Business interest expense deduction limitations under section 163(j), regulations released to Federal Register
Aug 4, 2020 - KPMG reports: Initial analysis of regulations, guidance under section 163(j)
Jul 28, 2020 - Regulations, IRS guidance: Business interest expense deduction limitations under section 163(j) (text of regulations and guidance)
Jul 14, 2020 - Regulations on limiting business interest expense deductions under section 163(j); OIRA review completed
Jun 16, 2020 - Regulations pending OIRA review: Limitation of business interest expense deduction under section 163(j)
Mar 21, 2020 - Proposed regulations, limitation of business interest expense deduction under section 163(j); OIRA review completed
Feb 10, 2020 - Proposed regulations pending OIRA review: Business interest deduction limitation
Dec 20, 2018 - Proposed regulations under section 163(j) released to Federal Register
Dec 3, 2018 - KPMG report: Insurance industry implications of proposed regulations under section 163(j)
Nov 30, 2018 - KPMG report: Implications of section 163(j) proposed regulations for exempt organizations
Nov 28, 2018 - KPMG report: Initial impressions of proposed regulations under section 163(j), business interest limitation
Nov 26, 2018 - Proposed regulations under section 163(j), business interest limitation (text of regulations)
Nov 21, 2018 - OIRA review completed, proposed regulations under section 163(j) and the business interest limitation
Oct 25, 2018 - Proposed regulations pending OIRA review: Section 163(j) business interest limitation
Notices
Aug 4, 2020 - KPMG reports: Initial analysis of regulations, guidance under section 163(j)
Apr 2, 2018 - Initial impressions on Notice 2018-28, computing business interest expense limitation under section 163(j)
Apr 2, 2018 - Notice 2018-28: Computing business interest expense limitation under section 163(j)
Revenue procedures
FAQs, forms, and other developments
Mar 28, 2019 - JCT overview of section 163(j), limitation on deduction of business interest
Jan 23, 2019 - IRS final forms, instructions: Implementing U.S. tax law changes
Jan 7, 2019 - IRS final forms, instructions for implementing U.S. tax law changes
Dec 11, 2018 - Draft instructions, Form 8990: Business interest expense limitation, section 163(j)