Home/CFR/Title 26/Part 1/§ 1.163(j)-8
26 CFR · Internal Revenue

§ 1.163(j)-8 — § 1.163(j)-8 [Reserved]

26 CFR § 1.163(j)-8
TitleTitle 26: Internal RevenuePartPart 1: Income Taxes
SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.163(j)-8 (§ 1.163(j)-8 [Reserved]) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 C.F.R. § 1.163(j)-8 (2026).

Text

§ 1.163(j)-8 [Reserved]

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Related

§ 1.163
26 C.F.R. § 1.163

Nearby Sections

11
§ 1.163(j)-3
Relationship of the section 163(j) limitation to other provisions affecting interest.
§ 1.163(j)-4
General rules applicable to C corporations (including REITs, RICs, and members of consolidated groups) and tax-exempt corporations.
§ 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)-9
Elections for excepted trades or businesses; safe harbor for certain REITs.
§ 1.163(j)-10
Allocation of interest expense, interest income, and other items of expense and gross income to an excepted trade or business.
§ 1.163(j)-11
Transition rules.
§ 1.164-1
Deduction for taxes.
§ 1.164-2
Deduction denied in case of certain taxes.

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Bluebook (online)
26 C.F.R. § 1.163(j)-8, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.163(j)-8.
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