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KPMG reports: Initial analysis of regulations, guidance under section 163(j) (printable version)

Regulations, guidance under section 163(j)

The U.S. Treasury Department and IRS on July 28, 2020, released two sets of regulations, as well as other administrative guidance, relating to section 163(j) as amended by the 2017 tax law and the CARES Act (March 2020).


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KPMG LLP yesterday provided reports of initial analysis of the section 163(j) regulations and guidance. Read TaxNewsFlash

For a printable version (52 pages) of the KPMG reports: Initial analysis of regulations, guidance under section 163(j) [PDF 578 KB] 

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