|Full time Accounting Educator:||None|
Borrowing to finance a business is expensive enough to begin with. Losing the tax deduction for business interest expense (BIE) opens a new wound and pours salt into it. If new §163(j) applies to limit the BIE deduction, interest expense stacks up like checkers on a bad checkerboard. If it stacks up on you, then maybe, just maybe, you can deduct it later, or perhaps it will sit there and just rot.
- To learn the ropes of the new rules and maximize deductions for business interest expense
- Business interest expense (BIE) allowed and suspended
- Adjusted taxable income computation – Twists, twists and turns
- Determining whether small business exempt from the rules
- Determining whether business is “tax shelter” on hook for §163(j)
- What in the dickens is excess business interest expense (EBIE) anyway?
- What elections out are available? What do they cost?
- How do C Corps fare? S Corps?
- How do partnership stack things? Where do the stacks end up sitting?
- How the attribution rules can hand your head to you
- Planning to keep BIE deductions flowing to begin with
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