Checkpoint Learning

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Business Interest Expense Limitation Rules - Section 163(j)  

CATEGORY: Taxation
  Online & Mobile
2 CPE Credits

This course discusses business interest deduction rules as it applies to C corporations and pass-through entities. It also discusses net operating loss rules. It includes changes brought about by the Tax Cuts and Jobs Act of 2017 (TCJA), the Coronavirus Aid, Relief, and Economic Security (CARES) Act, proposed 2019 regulations, and final and proposed 2020 regulations.

This course is most appropriate for the professional with detailed knowledge in business interest deduction, who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.

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