New Proposed Regulations under the TCJA 2017 Business Interest Deduction Limitation
Abstract
The IRS has issued proposed amendments to the regulations under I.R.C. § 163(j), as amended by the Tax Cut and Jobs Act of 2017 (TCJA 2017).1 The TCJA 2017 amended I.R.C. § 163(j) by removing prior I.R.C. § 163(j)(1) through (9) and adding I.R.C. § 163(j)(1) through (10). The provisions of I.R.C. § 163(j) as amended by the TCJA 2017 are effective for tax years beginning after December 31, 2017.
How to Cite:
Achenbach, R. P., (2019) “New Proposed Regulations under the TCJA 2017 Business Interest Deduction Limitation”, Agricultural Law Digest 30(2), 9–11.
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