Page 221 - Large Business IRS Training Guides
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References and Resources –



                                 International Considerations








         • Proposed Regulations §1.163(j)-7



         • Proposed Regulations §1.163(j)-8



         • Proposed Regulations § 1. 250(a)-1



         • Notice 2018-28, initial guidance under IRC§163(j)



         • Tax Reform webpage on IRS.gov FAQ



         • IRC§864(c) Effectively Connected Income



















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