Emily Foster and Eric Yauch discuss some of the key elements of the recently proposed regulations on the business interest deduction limitation.

For more extensive coverage, read these articles in Tax Notes:

• Interest Rule Leaves Securities Traders in a Jam
• Interest Regs Muddy Partnership Debt-Equity Decisions
• Interest Deduction Regs’ Antiavoidance Rule Causes Reassessments
• Interest Allocation Rules Could Wreak Havoc on Groups
• Interest Regs Require Taxpayers to Decide on ‘Early Adoption’
• Interest Regs Raise Same Real Estate Issues as 199A Rules
• Interest Deduction Regs Cover More Than Just Interest
• Interest Regs Tackle Some Passthrough Issues, Leave Others Open