Richard M. Nugent

Jones Day

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Final and Proposed Regulations Address Deductibility of Business Interest Expense

USA - September 16 2020 On July 28, 2020, the U.S. Treasury Department released final and proposed regulations under section 163(j) of the Internal Revenue Code, which…

Colleen E. Laduzinski, Edward T. Kennedy.

New Immediate Expensing Regulations Present Opportunities and Questions

USA - September 26 2019 Following up on 2018 proposed regulations, the government finalized certain aspects and issued new proposed rules on other aspects of the immediate…

Candace A. Ridgway, L. Matthew Waterhouse, Sean E. Jackowitz.

Favorable Net Operating Loss Utilization Rules Could be Eliminated

USA - September 17 2019 Proposed regulations, if adopted, would impose substantial restrictions in many cases on a corporation's use of existing net operating losses and…

Colleen E. Laduzinski, Edward T. Kennedy, L. Matthew Waterhouse.

Proposed Regulations Address Deductibility of Business Interest Expense

USA - November 30 2018 Important guidance issued on the new 30 percent limitation on deductibility of business interest On November 26, 2018, the U.S. Treasury released…

Edward T. Kennedy, Kelly Rubin, Lori A. Hellkamp.

Proposed Rules for Full Expensing of Capital Investments

USA - August 3 2018 Proposed regulations explain the mechanics of immediate expensing ("bonus depreciation") allowing taxpayers to deduct 100 percent of the cost of…

Candace A. Ridgway, L. Matthew Waterhouse, Sean E. Jackowitz.