IRC 163(j) Business Interest Deduction Limitation Rules and How to Avoid Them
Investment Assets, Small Businesses, and Real Property
A live 110-minute CPE webinar with interactive Q&A
This course will guide partnership tax advisers and compliance professionals in navigating the Section 163(j) Business Interest Deduction Limitation rules as they apply to individuals, partnerships, and other pass-through entities. The panel will discuss the interest expenses subject to limitation and its various exceptions and the final regulations.
Outline
- Overview of Section 163(j) treatment of business interest
- Definitions of ATI and business interest
- Exemption for investment interest
- Trading partnerships
- Real estate investments
- Exemption for small business
- Aggregation rules
- Tax shelters
- Election for real property trade or business
- 11-step process for partnership allocation of Section 163(j) items
- Recent regulations
Benefits
The panel will discuss these and other relevant topics:
- Final regulations and current guidelines
- Electing out for certain real estate businesses
- Impact of the real property trade or business election on depreciation for old and new properties
- Carryover rules, including for small businesses and electing real property trades or businesses
Faculty

Joseph C. Mandarino
Partner
Smith Gambrell & Russell
Mr. Mandarino's practice focuses on corporate, tax and finance law. He is involved with a wide variety of... | Read More
Mr. Mandarino's practice focuses on corporate, tax and finance law. He is involved with a wide variety of businesses and transactions, including experience with compliance, planning and M&A activities for partnerships, individuals and corporations. Mr. Mandarino’s practice also includes representation in tax controversy work. He writes and speaks extensively on a wide range of business, tax and finance topics.
Closeto be announced.
Early Discount (through 04/04/25)
CPE credit processing is available for an additional fee of $39.
CPE processing must be ordered prior to the event.
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NASBA details.
Cannot Attend April 28?
Early Discount (through 04/04/25)
CPE credit is not available on downloads.
CPE On-Demand