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TREAS/IRS RIN: 1545-BO73 Publication ID: Fall 2019 
Title: Rules Regarding Business Interest Limitation Under Section 163(j) 

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

Agency: Department of the Treasury(TREAS)  Priority: Economically Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Yes  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.163(j)   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 163(j)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/28/2018  83 FR 67490   
NPRM Comment Period End  02/26/2019 
Final Action  12/00/2019 
Additional Information: REG-106089-18 (NPRM) Drafter attorney: Zachary King (202) 317-4875 Reviewer attorney: Susie Bird (202) 317-4860 Treasury attorney: Brett York (202) 622-1285 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Agency Contact:
Zachary King
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4875