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Interest expense limitation/section 163(j)

Interest expense limitation/section 163(j)

Proposed regulations

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

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