The New Section 163(j) Interest Expense Deduction Webinar

Jan 20
12:30 - 2:30 p.m.

Online

2-Tax
CPE Credits

Gain a better understanding of Section 163(j) and its application to business entities.

Review recent legislation, proposed regulations, and developments.


Highlights
  • Broad of definition of interest.
  • Gross receipts test.
  • Aggregation.
  • Ordering rules for deductions and carryforwards.
  • Rules for C corporations.
  • Application to partnerships, S corporations and their owners.
  • Electing out by excepted trades or business (real estate, farming and regulated utility businesses.
  • Rev. Proc. 2018-59 Safe Harbor.
  • Required use of ADS depreciation.
  • Reporting on Form 8990.

Registration

PICPA Member: $79
Nonmember: $104

More Information

Course No. VTVNIED2 Level: Intermediate

Prerequisites: None

Speaker(s)

Douglas VanDerAA