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Google Keyword Rankings for : investment interest expense deduction limitation
1
https://www.irs.gov/pub/irs-pdf/f4952.pdf
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https://www.irs.gov/pub/irs-pdf/f4952.pdf
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2
https://www.thetaxadviser.com/issues/2022/mar/maximizing-investment-interest-deduction.html
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https://www.thetaxadviser.com/issues/2022/mar/maximizing-investment-interest-deduction.html
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3
https://www.schwab.com/learn/story/investment-expenses-whats-tax-deductible
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https://www.schwab.com/learn/story/investment-expenses-whats-tax-deductible
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4
https://answerconnect.cch.com/topic/2044c8fe7cb11000ab9190b11c18cbab07/investment-interest-deduction
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https://answerconnect.cch.com/topic/2044c8fe7cb11000ab9190b11c18cbab07/investment-interest-deduction
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5
https://www.lhcpafirm.com/lhcpa-insights/investment-interest-expense-is-still-deductible-but-it-might-not-matter
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https://www.lhcpafirm.com/lhcpa-insights/investment-interest-expense-is-still-deductible-but-it-might-not-matter
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6
https://www.eisneramper.com/globalassets/knowledge-center/articles/taxguide/2018-12-interest-expense-ea-taxguide.pdf
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https://www.eisneramper.com/globalassets/knowledge-center/articles/taxguide/2018-12-interest-expense-ea-taxguide.pdf
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7
https://kahnlitwin.com/blogs/tax-blog/the-investment-interest-expense-deduction
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https://kahnlitwin.com/blogs/tax-blog/the-investment-interest-expense-deduction
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8
https://www.vtcpa.com/insights-perspective/investment-interest-expense-is-still-deductible
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https://www.vtcpa.com/insights-perspective/investment-interest-expense-is-still-deductible
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9
https://www.law.cornell.edu/uscode/text/26/163
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https://www.law.cornell.edu/uscode/text/26/163
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10
https://www.ftb.ca.gov/forms/2018/18_3526.pdf
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https://www.ftb.ca.gov/forms/2018/18_3526.pdf
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11
https://www.investopedia.com/terms/f/form-4952.asp
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https://www.investopedia.com/terms/f/form-4952.asp
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12
https://www.thebalancemoney.com/investment-interest-expense-deduction-3192845
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https://www.thebalancemoney.com/investment-interest-expense-deduction-3192845
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13
https://www.bankrate.com/finance/taxes/deducting-investment-interest-expense.aspx
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https://www.bankrate.com/finance/taxes/deducting-investment-interest-expense.aspx
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14
https://www.mass.gov/letter-ruling/letter-ruling-81-6-interest-on-investment-indebtedness
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https://www.mass.gov/letter-ruling/letter-ruling-81-6-interest-on-investment-indebtedness
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15
https://files.hawaii.gov/tax/forms/2021/n158_i.pdf
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https://files.hawaii.gov/tax/forms/2021/n158_i.pdf
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16
https://pro.bloombergtax.com/brief/business-interest-expense/
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https://pro.bloombergtax.com/brief/business-interest-expense/
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17
https://www.federalregister.gov/documents/2021/01/19/2021-00150/additional-guidance-regarding-limitation-on-deduction-for-business-interest-expense
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https://www.federalregister.gov/documents/2021/01/19/2021-00150/additional-guidance-regarding-limitation-on-deduction-for-business-interest-expense
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18
https://www.cbh.com/guide/articles/planning-for-the-new-business-interest-expense-deduction-limitation/
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https://www.cbh.com/guide/articles/planning-for-the-new-business-interest-expense-deduction-limitation/
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19
https://adamtraywick.com/general/interest-expense-deduction/
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https://adamtraywick.com/general/interest-expense-deduction/
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20
https://andersen.com/uploads/white-papers/Strategic_Borrowing_for_Individuals_-_Maximizing_Deductible_Interest_Expense_to_Minimize_Tax_Liability_-_No_Contact.pdf
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https://andersen.com/uploads/white-papers/Strategic_Borrowing_for_Individuals_-_Maximizing_Deductible_Interest_Expense_to_Minimize_Tax_Liability_-_No_Contact.pdf
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21
https://www.bpbcpa.com/limitation-of-deductions-for-interest-expense-impact-ma-transactions-by-lewis-taub-cpa/
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https://www.bpbcpa.com/limitation-of-deductions-for-interest-expense-impact-ma-transactions-by-lewis-taub-cpa/
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22
https://www.proskauertaxtalks.com/2018/12/u-s-tax-reform-irs-proposes-interest-deduction-limitation-regulations/
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https://www.proskauertaxtalks.com/2018/12/u-s-tax-reform-irs-proposes-interest-deduction-limitation-regulations/
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23
https://blog.taxact.com/interest-expense-deductible/
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https://blog.taxact.com/interest-expense-deductible/
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24
https://tax.thomsonreuters.com/blog/how-the-cares-act-affects-business-interest-deductions/
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https://tax.thomsonreuters.com/blog/how-the-cares-act-affects-business-interest-deductions/
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25
https://www.lga.cpa/resources/deducting-business-interest-need-to-know-changes-for-real-estate-businesses-2022/
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https://www.lga.cpa/resources/deducting-business-interest-need-to-know-changes-for-real-estate-businesses-2022/
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26
https://www.berdonllp.com/new-business-interest-expense-deduction-limitation-is-a-game-changer/
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https://www.berdonllp.com/new-business-interest-expense-deduction-limitation-is-a-game-changer/
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27
https://www.bakertilly.com/insights/untangling-tax-reform-business-interest-limitation
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https://www.bakertilly.com/insights/untangling-tax-reform-business-interest-limitation
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28
https://uscode.house.gov/quicksearch/get.plx?title=26§ion=163
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https://uscode.house.gov/quicksearch/get.plx?title=26§ion=163
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29
https://www.tax.ny.gov/pdf/2019/inc/it196i_2019.pdf
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https://www.tax.ny.gov/pdf/2019/inc/it196i_2019.pdf
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30
https://www.gtlaw.com/-/media/files/insights/alerts/2018/12/gt-alert_proposed-regulations-on-the-interest-deduction-limitation-under-section-163j.pdf?sc_lang=en
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https://www.gtlaw.com/-/media/files/insights/alerts/2018/12/gt-alert_proposed-regulations-on-the-interest-deduction-limitation-under-section-163j.pdf?sc_lang=en
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31
https://www.jmco.com/articles/real-estate/business-interest-expense-limitations-real-estate/
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https://www.jmco.com/articles/real-estate/business-interest-expense-limitations-real-estate/
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32
https://home.kpmg/us/en/home/insights/2020/08/tnf-section-163j-corporate.html
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https://home.kpmg/us/en/home/insights/2020/08/tnf-section-163j-corporate.html
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33
https://www.elliottdavis.com/tax-alert-irs-sheds-light-new-limit-business-interest-expense-deductions/
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https://www.elliottdavis.com/tax-alert-irs-sheds-light-new-limit-business-interest-expense-deductions/
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34
https://www1.nyc.gov/assets/finance/downloads/pdf/fm/2018/fm-18-11.pdf
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https://www1.nyc.gov/assets/finance/downloads/pdf/fm/2018/fm-18-11.pdf
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35
https://www.tgccpa.com/2019/02/are-your-business-interest-expenses-deductible/
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https://www.tgccpa.com/2019/02/are-your-business-interest-expenses-deductible/
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36
https://taxfoundation.org/biden-interest-limitation/
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https://taxfoundation.org/biden-interest-limitation/
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37
https://www.youtube.com/watch?v=iYePLZRRE9I
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https://www.youtube.com/watch?v=iYePLZRRE9I
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38
https://www.claconnect.com/en/resources/articles/2022/deducting-business-interest-the-quandary-for-2022
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https://www.claconnect.com/en/resources/articles/2022/deducting-business-interest-the-quandary-for-2022
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39
https://thismatter.com/money/tax/investment-expense-deductions.htm
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https://thismatter.com/money/tax/investment-expense-deductions.htm
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40
https://www.blueandco.com/investment-interest-expense/
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https://www.blueandco.com/investment-interest-expense/
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41
https://www.mwe.com/insights/section-163j-interest-expense-limitation/
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https://www.mwe.com/insights/section-163j-interest-expense-limitation/
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42
https://www.taxnotes.com/research/federal/proposed-regulations/proposed-business-interest-regs-provide-further-guidance/2cryx
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https://www.taxnotes.com/research/federal/proposed-regulations/proposed-business-interest-regs-provide-further-guidance/2cryx
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43
https://www.cshco.com/articles/the-investment-interest-expense-deduction-less-beneficial-than-you-might-think/
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https://www.cshco.com/articles/the-investment-interest-expense-deduction-less-beneficial-than-you-might-think/
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44
https://www.bdo.com/insights/tax/federal-tax/partnership-aspects-of-2021-final-regulations-on-d
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https://www.bdo.com/insights/tax/federal-tax/partnership-aspects-of-2021-final-regulations-on-d
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45
https://www.nolo.com/legal-encyclopedia/deducting-interest-rental-property.html
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https://www.nolo.com/legal-encyclopedia/deducting-interest-rental-property.html
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46
https://www.grfcpa.com/resource/5-categories-of-interest-expense-whats-deductible/
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https://www.grfcpa.com/resource/5-categories-of-interest-expense-whats-deductible/
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47
https://www.marcumllp.com/insights/section-163j-business-interest-expense-limitation
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https://www.marcumllp.com/insights/section-163j-business-interest-expense-limitation
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48
https://www.taxformfinder.org/forms/2021/2021-california-form-3526.pdf
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https://www.taxformfinder.org/forms/2021/2021-california-form-3526.pdf
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49
https://www.americanbar.org/groups/taxation/publications/abataxtimes_home/18mar/18mar-pp-reach-parsing-the-new-interest-expense-limitation/
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https://www.americanbar.org/groups/taxation/publications/abataxtimes_home/18mar/18mar-pp-reach-parsing-the-new-interest-expense-limitation/
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50
https://www.journalofaccountancy.com/news/2020/jul/irs-business-interest-expense-guidance.html
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https://www.journalofaccountancy.com/news/2020/jul/irs-business-interest-expense-guidance.html
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51
https://kb.drakesoftware.com/Site/Browse/11628/4952-Line-5
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https://kb.drakesoftware.com/Site/Browse/11628/4952-Line-5
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52
https://www.nysscpa.org/most-popular-content/tax-reform-the-cares-act-and-beyond-hedge-fund-schedule-k-1-for-individuals
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https://www.nysscpa.org/most-popular-content/tax-reform-the-cares-act-and-beyond-hedge-fund-schedule-k-1-for-individuals
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53
https://www.schwabassetmanagement.com/content/investment-expenses-whats-tax-deductible
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https://www.schwabassetmanagement.com/content/investment-expenses-whats-tax-deductible
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54
https://scholarship.law.wm.edu/cgi/viewcontent.cgi?article=1551&context=tax
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https://scholarship.law.wm.edu/cgi/viewcontent.cgi?article=1551&context=tax
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55
https://fbl.cpa/index.php/banking-library/tax/can-you-deduct-interest-on-loans-to-purchase-stock
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https://fbl.cpa/index.php/banking-library/tax/can-you-deduct-interest-on-loans-to-purchase-stock
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56
https://www.unclefed.com/IRS-Forms/2000/f4952.pdf
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https://www.unclefed.com/IRS-Forms/2000/f4952.pdf
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57
https://www.ropesgray.com/en/newsroom/alerts/2020/08/updated-interest-deductibility-guidance-released-by-the-irs-under-section-163j
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https://www.ropesgray.com/en/newsroom/alerts/2020/08/updated-interest-deductibility-guidance-released-by-the-irs-under-section-163j
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58
https://www.sullcrom.com/files/upload/SC-Publication-Proposed-Section-163j-Regulations.pdf
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https://www.sullcrom.com/files/upload/SC-Publication-Proposed-Section-163j-Regulations.pdf
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59
https://www.hodgsonruss.com/blogs-Noonans-Notes-Blog,new-york-city-finally-releases-guidance-on
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https://www.hodgsonruss.com/blogs-Noonans-Notes-Blog,new-york-city-finally-releases-guidance-on
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60
https://kurtzcpa.com/business-interest-deduction/
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https://kurtzcpa.com/business-interest-deduction/
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61
http://archives.cpajournal.com/2000/0400/Departments/d45500a.htm
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http://archives.cpajournal.com/2000/0400/Departments/d45500a.htm
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62
https://www.pnc.com/insights/wealth-management/markets-economy/tax-efficient-borrowing-strategies.html
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https://www.pnc.com/insights/wealth-management/markets-economy/tax-efficient-borrowing-strategies.html
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63
https://www.cohencpa.com/knowledge-center/insights/february-2021/what-options-do-real-estate-entities-have-regarding-the-business-interest-expense-deduction
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https://www.cohencpa.com/knowledge-center/insights/february-2021/what-options-do-real-estate-entities-have-regarding-the-business-interest-expense-deduction
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64
https://www.revenue.alabama.gov/wp-content/uploads/2021/10/08f4952ablk.pdf
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https://www.revenue.alabama.gov/wp-content/uploads/2021/10/08f4952ablk.pdf
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65
https://www.aei.org/articles/the-treatment-of-business-interest-expense-in-the-tcja/
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https://www.aei.org/articles/the-treatment-of-business-interest-expense-in-the-tcja/
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66
https://nexia.com/insights/articles/u-s-section-163-j-interest-limitation-rules/
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https://nexia.com/insights/articles/u-s-section-163-j-interest-limitation-rules/
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67
https://www.cohnreznick.com/insights/new-guidance-for-trader-funds-on-163j-interest-expense-limits
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https://www.cohnreznick.com/insights/new-guidance-for-trader-funds-on-163j-interest-expense-limits
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68
https://www.sfbbg.com/tax-corner/deducting-interest-on-llc-refinancing/
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https://www.sfbbg.com/tax-corner/deducting-interest-on-llc-refinancing/
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69
https://www.sba.gov/blog/5-tax-rules-deducting-interest-payments
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https://www.sba.gov/blog/5-tax-rules-deducting-interest-payments
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70
https://www.law.com/newyorklawjournal/2019/06/14/real-estate-under-%C2%A7163j-interest-deduction-limitation/
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https://www.law.com/newyorklawjournal/2019/06/14/real-estate-under-%C2%A7163j-interest-deduction-limitation/
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71
https://www.hhcpa.com/blogs/income-tax-accountants-cpa/interest-expense-related-to-acquisition-of-a-pass-through-entity/
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https://www.hhcpa.com/blogs/income-tax-accountants-cpa/interest-expense-related-to-acquisition-of-a-pass-through-entity/
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72
https://www.revenue.state.mn.us/sites/default/files/2021-12/m1sa_21.pdf
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https://www.revenue.state.mn.us/sites/default/files/2021-12/m1sa_21.pdf
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73
https://www.svb.com/private-bank/insights/managing-taxes/maximizing-deductible-interest-expense
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https://www.svb.com/private-bank/insights/managing-taxes/maximizing-deductible-interest-expense
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74
https://tax.colorado.gov/sites/tax/files/documents/CARES_Act_Aug_2021.pdf
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https://tax.colorado.gov/sites/tax/files/documents/CARES_Act_Aug_2021.pdf
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75
https://www.winston.com/images/content/1/3/v2/132802/Tax-Reform-Limitations-JAN2018.pdf
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https://www.winston.com/images/content/1/3/v2/132802/Tax-Reform-Limitations-JAN2018.pdf
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76
https://www.schgroup.com/resource/blog-post/interest-expense-limitation-under-section-163j/
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https://www.schgroup.com/resource/blog-post/interest-expense-limitation-under-section-163j/
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77
https://www.cadwalader.com/brass-tax/index.php?nid=26&eid=120
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https://www.cadwalader.com/brass-tax/index.php?nid=26&eid=120
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78
https://taxnews.ey.com/news/2020-1961-final-and-proposed-regulations-under-irc-section-163j-narrow-definition-of-business-interest-expense-expand-anti-avoidance-rules-and-substantially-revise-rules-for-foreign-corporations
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https://taxnews.ey.com/news/2020-1961-final-and-proposed-regulations-under-irc-section-163j-narrow-definition-of-business-interest-expense-expand-anti-avoidance-rules-and-substantially-revise-rules-for-foreign-corporations
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79
https://insightplus.bakermckenzie.com/bm/tax/united-states-section-163j-regulations-are-finally-final
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https://insightplus.bakermckenzie.com/bm/tax/united-states-section-163j-regulations-are-finally-final
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80
https://www.mayerbrown.com/-/media/files/perspectives-events/publications/2018/11/highlevel-overview-of-the-proposed-regulations-on/files/highleveloverviewoftheproposedregulationsoninteres/fileattachment/highleveloverviewoftheproposedregulationsoninteres.pdf
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https://www.mayerbrown.com/-/media/files/perspectives-events/publications/2018/11/highlevel-overview-of-the-proposed-regulations-on/files/highleveloverviewoftheproposedregulationsoninteres/fileattachment/highleveloverviewoftheproposedregulationsoninteres.pdf
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81
https://doeren.com/ask-the-advisor-2022-business-interest-expense-limitation/
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https://doeren.com/ask-the-advisor-2022-business-interest-expense-limitation/
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82
https://www.shearman.com/Perspectives/2018/12/Business-Interest-Expense-Deduction-Limitation
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https://www.shearman.com/Perspectives/2018/12/Business-Interest-Expense-Deduction-Limitation
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83
https://www.patriotsoftware.com/blog/accounting/business-interest-expense-deduction/
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https://www.patriotsoftware.com/blog/accounting/business-interest-expense-deduction/
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84
https://www.finance.senate.gov/download/2011/07/13/witness-testimony
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https://www.finance.senate.gov/download/2011/07/13/witness-testimony
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85
https://www.oecd.org/ctp/aggressive/discussion-draft-action-4-interest-deductions.pdf
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86
https://wagnerduys.com/firpta/key-answers-to-the-top-ten-questions-on-the-new-limits-governing-interest-deductions-for-firpta-blocker-corporations/
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87
https://www.pillsburylaw.com/images/content/1/2/127880/TDM-JTC-Article-re-Business-Interest-Limitation-2020012818592.pdf
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https://www.pillsburylaw.com/images/content/1/2/127880/TDM-JTC-Article-re-Business-Interest-Limitation-2020012818592.pdf
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88
https://www.marylandtaxes.gov/forms/Tax_Publications/Tax_Alerts/Income_Tax_Alert_07_20.pdf
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89
https://www.jacksonkelly.com/tax-monitor-blog/new-irs-guidance-regarding-163j-limitation-of-business-interest-expense-deduction
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https://www.jacksonkelly.com/tax-monitor-blog/new-irs-guidance-regarding-163j-limitation-of-business-interest-expense-deduction
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90
https://www.efile.com/tax-service/pdf/4136.pdf
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91
https://all-cpas.com/section-163j-final-regulations-warrant-close-scrutiny-for-self-charged-interest-rules/
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92
https://www.mmmlaw.com/files/documents/publications/Tax-Presentation--Updates-to-163j-HRC.pdf
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93
https://aronsonllc.com/the-business-interest-deduction-limitation/
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94
https://www.moneycrashers.com/investment-expense-tax-deductions/
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95
https://revenue.ky.gov/Forms/Form%20740%20Schedule%20A-2021.pdf
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96
https://eformrs.com/Forms09/FedPdf09/4952.pdf
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