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.

Keywords:

How to Cite: Achenbach, R. P. (2019) “New Proposed Regulations under the TCJA 2017 Business Interest Deduction Limitation”, Agricultural Law Digest. 30(2).