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
Prerequisites:
Working knowledge of federal tax rules related to individuals and businesses
Speaker(s)
Michael Tucker
Michael J Tucker, Ph.D., LL.M., J.D., CPA
Michael J. Tucker is an employee of Surgent McCoy CPE, LLC and a consultant
for the accounting firm of T.M. Byxbee Co. in Hamden, CT. He is the author of
many professional articles and a veteran TV and live-seminar presenter. In
addition, he heads up Surgent McCoy's webinar efforts, where he writes and hosts
many of the webinars Surgent McCoy sponsors and presents. Mr. Tucker was a
professor at Quinnipiac University in Hamden, CT and worked with KPMG Peat
Marwick and Deloitte & Touche. Mr. Tucker received his J.D. from New York
University, his LL.M. from Georgetown University Law Center, and his Ph.D. from
the University of Houston.