1545-BO76 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance Under Section 163(j) Applicable to Pass-Through Entities

This regulation will provide guidance necessary in computing the limitation on business interest for partnerships and S corporations and their partners and shareholders under new section 163(j).

 

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Regulatory 26 CFR 1.163 26 U.S.C. 7805 26 U.S.C. 163(j) No NPRM 12/00/2018 REG-107911-18 Drafter attorney: Meghan Howard (202) 317-5279 Reviewer attorney: James A. Quinn (202) 317-5279 Treasury attorney: Bryan Rimmke (202) 622-2844 CC:PSI No Businesses None No No No No James Quinn A. Senior Counsel 1545 Internal Revenue Service IRS 202 317-5279 855 591-7866 james.a.quinn@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5022, Washington DC 20224