Eversheds Sutherland Legal Insights (audio)

Recently proposed regulations (REG-106089-18) provide needed guidance to the broadly applicable limitation on business interest expense under IRC § 163(j).This Bottom Line videocast includes key elements of the proposed regulations, such as: adoption of a broad definition of "interest" treatment of historic carryforwards and coordination rules clarification of the application of section 163(j) to consolidated groups, pass-through entities, non-US entities, and excepted trades or businesses Related content Legal Alert: INXS? IRS issues proposed regulations under section 163(j) Legal Alert: Proposed 163(j) regulations provide needed guidance to utilities   Discover more of the latest legal news and topics discussed by our attorneys by subscribing to the Eversheds Sutherland Legal Insights Podcast Channel.