Business Interest Expense Limitation Rules - Section 163(j)  

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), proposed 2019 regulations, and final and proposed 2020 regulations. The changes introduced by the Coronavirus Aid, Relief, and Economic Security (CARES) Act for years 2019 and 2020 have been deleted from this edition and have been placed in the glossary for anyone interested in those provisions.

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.