26 CFR · Internal Revenue
§ 1.163(j)-8 — § 1.163(j)-8 [Reserved]
eCFR · current through Aug 10, 2026
§ 1.163(j)-8 [Reserved]
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26 C.F.R. § 1.163(j)-8 (§ 1.163(j)-8 [Reserved]) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 1.163
26 C.F.R. § 1.163
Nearby Sections
11
§ 1.163(j)-5
General rules governing disallowed business interest expense carryforwards for C corporations.§ 1.163(j)-6
Application of the section 163(j) limitation to partnerships and subchapter S corporations.§ 1.163(j)-7
Application of the section 163(j) limitation to foreign corporations and United States shareholders.§ 1.163(j)-8
§ 1.163(j)-8 [Reserved]§ 1.163(j)-11
Transition rules.§ 1.164-1
Deduction for taxes.