MLPA Submits Comments on §163(j) Regulations

News Article | February 27, 2019
  • On February 26 MLPA  filed comments on the proposed regulations issued by the IRS under section 163(j) of the tax code. Section 163(j), enacted in 2017 as part of the Tax Cut and Jobs Act, limits the amount of business interest expense that may be deducted by taxpayers. MLPA’s comments focus on fungibility issues and the characterization and treatment of guaranteed payments, issues of particular importance to MLPs.  To see the text of the comments, click here.

    Latest Posts

  • MLP and Energy Infrastructure Conference

    MLPA has successfully concluded another MLP and Energy Infrastructure Conference (MEIC). Thank you to all the presenters, sponsors, and attendees who helped to make the conference a success. For presentations from this year's MEIC, click here. For information on next...
    News Article | May 20, 2019
  • MLPA Submits Comments on §163(j) Regulations

    On February 26 MLPA  filed comments on the proposed regulations issued by the IRS under section 163(j) of the tax code. Section 163(j), enacted in 2017 as part of the Tax Cut and Jobs Act, limits the amount of business...
    News Article | February 27, 2019