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IRC § 163(j) Coordination With Other Interest

Rules

IRC § 163(j) does not IRC § 163(j) applies IRC § 163(j) applies

apply to deductions after the application before* the

disallowed under: of: application of:

• IRC § 264(a) • IRC § 163(e)(3) • IRC § 465
• IRC § 265 • IRC § 246A • IRC § 469

• IRC § 267A • IRC § 263A • IRC § 461(l)

• IRC § 279 • IRC § 263(g)

• IRC § 163(e)(5)(A)(i) • IRC § 267(a)(2)
• IRC § 1277

• IRC § 1282
• IRC § 163(e)(5)(A)(ii)

*The limitations are applied after IRC §163(j), however they are still considered

within the IRC §163(j) computation of ATI.

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