Page 210 - Large Business IRS Training Guides

Objectives 7

At the end of Parts 10, 11, and 12, you will be

able to:

• Determine whether a REMIC, RIC or REIT is

subject to the IRC § 163(j) limitation,

• Describe international provisions that may

impact the IRC § 163(j) limitation, and

• Identify potential audit issues relating to the

IRC § 163(j) limitation.

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