Eversheds Sutherland Legal Insights (audio)

The November 26, 2018, release by the Internal Revenue Service of proposed regulations (REG-106089-18) related to IRC § 163(j) has provided some clarity for federal income taxpayers. But the regulations’ treatment of federal consolidated groups gives rise to complexities and questions as to how the limitation will operate at the state level.This Bottom Line videocast includes: an overview of IRC § 163(j) key elements of the proposed regulations important SALT considerations Related content Legal Alert: INXS? IRS issues proposed regulations under section 163(j) Legal Alert: Consolidated complexities – state corporate income tax implications of I.R.C. § 163(j)   Discover more of the latest legal news and topics discussed by our attorneys by subscribing to the Eversheds Sutherland Legal Insights Podcast Channel.