August 20, 2020

Final Regulations Under Code Section 163(j)

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FINAL REGULATIONS UNDER CODE SECTION 163(J)

Webcast

The Shearman & Sterling Tax team hosted a two-part discussion about the recently issued final regulations under Code Section 163(j) on August 19th and August 20th. Part 1, presented by partners Ryan Bray, Larry Crouch, Kristen Garry, Jay Singer provided an overview of Section 163(j) (including an analysis of what items are considered interest subject to limitation) and the key provisions in the final regulations relating to corporations and non-U.S. taxpayers. Part 2, presented by partners Todd Lowther and Mike Shulman, counsel Derek Kershaw and associate Julia Pashin provided a detailed analysis of the portions of the Section 163(j) final regulations relating to interest paid by partnerships and the applicability of the limitation to interest expense attributable to certain excepted businesses (including regulated utilities and electing real property businesses).


著者等

Ryan Bray

パートナー

税務

+1 214 271 5680

+1 214 271 5680

+1 650 838 3726

+1 650 838 3726

ダラス

Larry Crouch

パートナー

税務

+1 212 848 4431

+1 212 848 4431

+1 650 838 3718

+1 650 838 3718

ニューヨーク

Kristen Garry

パートナー

税務

+1 202 508 8186

+1 202 508 8186

ワシントンDC

Jay M. Singer

パートナー

税務

+1 202 508 8117

+1 202 508 8117

ワシントンDC

Todd Lowther

パートナー

税務

+1 713 354 4898

+1 713 354 4898

ヒューストン

Michael Shulman

パートナー

税務

+1 212 848 8080

+1 212 848 8080

ニューヨーク

Derek Kershaw

パートナー

税務

+1 212 848 7964

+1 212 848 7964

ニューヨーク

業務分野

地域