Interest Allocation: The Dog Days of Summer
Tax Executive, Vol. 53, p. 365, 2001
9 Pages Posted: 23 Aug 2010
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: 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
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