Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information
Section references are to the Internal Revenue Code unless otherwise noted.
Revised: 12/2011
Table of Contents
- What's New
- General Instructions
- Purpose of Form
- Who Must File
- Disqualified Interest
- Related Person
- Pass-Through Entities
- Treaties
- Disqualified Guarantee
- Affiliated Groups
- Ratio of Debt to Equity
- Net Interest Expense
- Excess Interest Expense
- Corporate Partners
- Passive Activity and At-Risk Rules
- Other Interest Limitations
- Specific Instructions
- Instructions for Form 8926 - Notices
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