Webjul 29, 2020 · the business interest expense deduction limitation does not apply to certain small businesses whose gross receipts are $26 million or less, electing real property. Webfor taxable years beginning after december 31, 2017, the limitation applies to all taxpayers who have business interest expense, other than certain small businesses that meet the. Websep 1, 2019 · for tax years beginning after 2017, the deduction for business interest expense cannot exceed the sum of the taxpayer's: Floor plan financing interest expense.
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