Business Interest Expense under Section 163(j)
Provider: Becker Professional Education
Length: 75
Taxes
1.5 CPE Credits
Basic
QAS self study
IRS EA Federal Taxation
<p>This course will be an overview of:</p>
<ul>
<li>The calculation of the Sec. 163(j) limitation</li>
<li>Definitions of "interest expense" and "adjusted taxable income"</li>
<li>Application to corporate and partnership taxpayers</li>
<li>The exceptions to the limitation for small businesses, real estate businesses, and farming businesses</li>
<li>Form 8990, Limitation on Business Interest Expense Under Section 163(j)</li>
</ul>