Section 163(j): Business Interest Limitation After TCJA Webinar

Nov 22
9:00 - 12:30 p.m.

Online

4-Tax
CPE Credits

The Tax Cuts and Jobs Act added Section 163(j), limiting the deduction of business interest for certain taxpayers. Section 163(j) is accompanied by hundreds of pages of IRS regulations addressing important elements of this statute which we have incorporated into digestible parts of this program. Many taxpayers will be exempt from Section 163(j), and others can elect not to be subject to its provisions. The program covers the impact of the new legislation as well as which taxpayers are not subject to its provisions, either automatically or electively.
Highlights
  • Understand how Section 163(j) impacts taxpayers, including pass-through entities
  • Calculate the $26 million gross receipts test

Registration

PICPA Member: $169
Nonmember: $219

More Information

Course No. S163-2019-01-WEBNR-326-01 Level: Intermediate

Prerequisites: Working knowledge of federal tax rules related to individuals and businesses

Speaker(s)

Michael Tucker