Interest Allocation: The Dog Days of Summer

Tax Executive, Vol. 53, p. 365, 2001

U of Houston Law Center No. 2010-A-23

9 Pages Posted: 23 Aug 2010

See all articles by Bret Wells

Bret Wells

University of Houston Law Center

Date Written: August 20, 2010

Abstract

This article examines the tax policy issues at stake with respect to how the United States tax laws seek to allocate and apportion interest expense.

Keywords: Section 861, interest expense apportionment

Suggested Citation

Wells, Bret, Interest Allocation: The Dog Days of Summer (August 20, 2010). Tax Executive, Vol. 53, p. 365, 2001, U of Houston Law Center No. 2010-A-23, Available at SSRN: https://ssrn.com/abstract=1662663

Bret Wells (Contact Author)

University of Houston Law Center ( email )

4604 Calhoun Road
4604 Calhoun Road
Houston, TX 77204-6060
United States

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