Share with your friends

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).


Related content

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] 

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal