Article

New Proposed Regulations under the TCJA 2017 Business Interest Deduction Limitation

Author
  • Robert P. Achenbach (Agricultural Law Press)

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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Published on
18 Jan 2019