Mar 27, 2020 - KPMG report: Temporary changes to business interest expense disallowance rules (section 163(j)) (changes made by CARES Act)

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 8, 2020 - Regulations on business interest expense deduction limitations under section 163(j); effective date and reliance clarifications and changes

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)

Sep 8, 2020 - Regulations on business interest expense deduction limitations under section 163(j); effective date and reliance clarifications and changes

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

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)

Nov 27, 2018 - Rev. Proc. 2018-59: Infrastructure safe harbor and section 163(j) business interest limitation

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)

Back to homepage of index