Clarifying that business interest expense subject to Sec. 163 (j) includes any interest incurred and capitalized during the tax year, except for interest capitalized under Secs. 263 (g) and 263A (f); ...
2025 featured a variety of major tax debates across the federal, state, and local levels. From Congressional discussions over the so-called “One Big Beautiful Bill Act” to debates on property taxes, ...
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