Page 174 - Large Business IRS Training Guides
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Allocation of Limitation to Group Members 1
Allowable amount is greater than current year BIE
plus carryforward of disallowed BIE from prior
years:
• Each group member deducts total BIE
without limitation.
• Ordering rules apply.
• Member’s may be subject to limitation under
other provisions of the code. (SRLY, IRC §
381, IRC § 382 and overlap rules)
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