Business Interest Expense under Section 163(j)
This course will be an overview of:The calculation of the Sec. 163(j) limitation.Definitions of "interest expense" and "adjusted taxable income"Application to corporate and partnership taxpayers.The exceptions to the limitation for small businesses, real estate businesses, and farming businesses.Form 8990, Limitation on Business Interest Expense Under Section 163(j).
This course will be an overview of:The calculation of the Sec. 163(j) limitation.Definitions of "interest expense" and "adjusted taxable income"Application to corporate and partnership taxpayers.The exceptions to the limitation for small businesses, real estate businesses, and farming businesses.Form 8990, Limitation on Business Interest Expense Under Section 163(j).
Field of study:
TaxesInstructor(s):