Determining the Business Interest Expense Deduction under New Section 163(j)

$29.00

This course will be an overview of:

  • The calculation of the new section 163(j) limitation contained in the Tax Cuts and Jobs Act (TCJA)
  • 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
  • Other selected topics, including select international aspects

Determining the Business Interest Expense Deduction under New Section 163(j)

$29.00

This course will be an overview of:

  • The calculation of the new section 163(j) limitation contained in the Tax Cuts and Jobs Act (TCJA)
  • 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
  • Other selected topics, including select international aspects

National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823