IRC Section 163(j): Another Cost of Leveraging an AcquisitionRuffner, William GTighe, Michael J
Reg. Section 1.163(j)-1 Proposed modifications to Prop. Reg. Section 1.163(j)-6, relating to the applicability of the IRC Section 163(j) limitation to passthrough entities Proposed modifications to the definition of a RPTB under Reg. Section 1.469-9 for purposes of the passive a...
Article State Supreme Court Decision Prompts Washington to Rethink Its B&O Investment Income Rules March 4, 2025 Following the Washington Supreme Court’s October 2024 decision in Antio, the Department of Revenue has updated its tax topics publication, “Investments,” acknowledging the decision’s eff...
The Real Estate Trade or Business Exception from IRC Section 163(j)Keinan, YoramCPA Journal