The document discusses the limitations on the deductibility of business interest expenses and investment expenditures for a partnership. It covers the application of Section 163(j) of the Code, which limits the deduction of business interest expenses, and the potential carryforward of disallowed expenses. It also addresses the deductibility of partnership investment expenditures and certain other expenditures, highlighting the impact of Temporary Regulations issued by the Treasury Department.
doj/DataSet10/EFTA01384694.pdf
{"document_type":"financial","document_subtype":"tax document","key_organizations":["Alpha Group Capital"],"reference_numbers":["DOC ID- 10746057.132","DB-SDNY-0085119","SDNY_GM_00231303","EFTA01384694"]}