Get IRS 8926 Instructions 2008
Ue Service (December 2008) Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information Section references are to the Internal Revenue Code unless otherwise noted. General Instructions Purpose of Form Corporations use Form 8926 to figure the amount of any corporate interest expense deduction disallowed by section 163(j). A corporation s interest expense deduction may be disallowed if it paid or accrued disqualified interest during the tax year. However, if.
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