Form 8926, Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information
This form is used by corporations to figure the amount of any corporate interest expense deduction disallowed by section 163(j). A corporation's interest expense deduction may be disallowed if it paid or accrued disqualified interest during the tax year. However, if at least one of the statements listed in the instructions is true, disqualified interest paid or accrued in the current tax year will not be disallowed by section 163(j).
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Comment on Form 8926
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