(Rev. December 2025)

1225 Inst 8990 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Limitation on Business Interest Expense Under Section 163(j)

Section references are to the Internal Revenue Code unless otherwise noted.

General Instructions¶

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▸Contents — 1225 Inst 8990 (PDF)

1225 Inst 8990 (PDF)

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