Guidance: Deduction for Interest Expense and Amounts Paid under a Personal Guarantee, Certain Substantiation Requirements, and Applicability of Present Value Concepts

TitleGuidance: Deduction for Interest Expense and Amounts Paid under a Personal Guarantee, Certain Substantiation Requirements, and Applicability of Present Value Concepts
ToC Doc Deduction for Interest Expense and Amounts Paid under a Personal Guarantee, Certain Substantiation Requirements, and Applicability of Present Value Concepts
Docket Number2022-13706
Type Proposed Rule
Subject Guidance:
Deduction for Interest Expense and Amounts Paid under a Personal Guarantee, Certain Substantiation Requirements, and Applicability of Present Value Concepts
Publication Date2022-06-28
Last Updated Date 2022-06-24 16:15:09 -0400
Last Public Inspection2022-06-24
Filed At2022-06-24T16:15:00.000-04:00
PDF 2022-13706_PI.pdf (197704 bytes)
Download TXT / HTML / JSON
Number of Pages 43
Filing Typespecial
AgenciesInternal Revenue Service

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