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TREAS/IRS RIN: 1545-BO76 Publication ID: Spring 2018 
Title: ●Guidance Under Section 163(j) Applicable to Pass-Through Entities 
Abstract:

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).

 

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Regulatory 
CFR Citation: 26 CFR 1.163   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 163(j)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2018 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
James A. Quinn
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5022,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7866
Email: james.a.quinn@irscounsel.treas.gov