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NYC Government Publication

 

Attribution of Interest Deductions for Taxpayers with IRC §163(j) Limitations

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This memorandum provides modifications to the required methodology for the attribution of interest deductions for taxpayers subject to the Business Corporation Tax (BCT), General Corporation Tax (GCT), Banking Corporation Tax (BTX) or the Unincorporated Business Tax (UBT)

Agency
Subject
Report type
  • Other
Date published
  • 2019-10-07
Language
Fiscal year
  • 2019
Calendar year
  • 2019
Borough
  • brooklyn
  • staten_island
  • bronx
  • manhattan
  • queens

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