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PARTNERSHIP ASPECTS OF FINAL AND PROPOSED REGULATIONS ON BUSINESS INTEREST EXPENSE DEDUCTION UNDER SECTION 163(J)

SUMMARY On July 28, 2020, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations (T.D. 9905) about the … Continue reading PARTNERSHIP ASPECTS OF FINAL AND PROPOSED REGULATIONS ON BUSINESS INTEREST EXPENSE DEDUCTION UNDER SECTION 163(J)