1545-BO73 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Rules Regarding Business Interest Limitation Under Section 163(j)

Drafting regulations regarding the business interest limitation under section 163(j).

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 1.163(j) 26 U.S.C. 7805 26 U.S.C. 163(j) No NPRM 12/00/2018 REG-106089-18 (NPRM) Drafter attorney: Zachary King (202) 317-4875 Reviewer attorney: Brinton Warren (202) 317-6314 Treasury attorney: Ellen Martin (202) 622-6865 CC:ITA No None No No No No Zachary King Attorney 1545 Internal Revenue Service IRS 202 317-4875 zachary.t.king@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224