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TREAS/IRS | RIN: 1545-BO73 | Publication ID: Fall 2020 |
Title: Rules Regarding Business Interest Limitation Under Section 163(j) | |
Abstract:
Finalizing regulations regarding the business interest limitation under section 163(j). |
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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 |
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Timetable:
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Additional Information: REG-106089-18 (NPRM) Drafter attorney: Justin Grill (202) 317-4850 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: Justin Grill Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4850 Email: justin.r.grill@irscounsel.treas.gov |