federal_register: 2014-16461

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2014-16461 Allocation and Apportionment of Interest Expense Rule This document contains final regulations that provide guidance concerning the allocation and apportionment of interest expense by corporations owning a 10 percent or greater interest in a partnership, as well as the allocation and apportionment of interest expense using the fair market value method. These regulations also update the interest allocation regulations to conform to the statutory changes made by section 216 of the legislation commonly referred to as the Education Jobs and Medicaid Assistance Act (EJMAA), enacted on August 10, 2010, affecting the affiliation of certain foreign corporations for purposes of section 864(e). These regulations affect taxpayers that allocate and apportion interest expense. 2014-07-16 2014 7 https://www.federalregister.gov/documents/2014/07/16/2014-16461/allocation-and-apportionment-of-interest-expense https://www.govinfo.gov/content/pkg/FR-2014-07-16/pdf/2014-16461.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that provide guidance concerning the allocation and apportionment of interest expense by corporations owning a 10 percent or greater interest in a partnership, as well as the allocation and apportionment of...  

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