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TREAS/IRS | RIN: 1545-BO76 | Publication ID: Fall 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). |
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Agency: Department of the Treasury(TREAS) | Priority: Other Significant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Regulatory | |
CFR Citation: 26 CFR 1.163 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 163(j) |
Legal Deadline:
None |
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Timetable:
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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 |