Page 238 - Large Business IRS Training Guides

Resources 1

• IRC §§ 163(j) & 168(g)

• Proposed Treas. Regs. §1.163(j)-1 through

§1.163(j)-11

• Notice 2018-28, initial guidance under section

163(j).

• Rev. Proc. 2018-59, safe harbor for certain

infrastructure

• Rev. Proc. 2019-08, regarding ADS depreciation

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