Links to the Past: Old Exceptions to New Interest Deduction Limitations

Links to the Past: Old Exceptions to New Interest Deduction Limitations


Tax Notes
By: Libin Zhang

Tax Notes published an article by tax partner Libin Zhang, which discusses the new section 163(j) business interest limitation enacted under the Tax Cuts and Jobs Act and outlines important exceptions to its application, including for investment interest, small businesses, and real property businesses.
 
*This article was published prior to Mr. Zhang joining the Firm.

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