Back in 1975, it was pretty easy to understand how to handle construction interest. Fast forward to 1986, and along came 263A changing the way to properly handle this interest. Now with the TCJA, small taxpayers are enjoying a blast from the past with new interest capitalization rules. . We brought in Brian Coddington, noted accounting methods consultant to our studio to give some insight and thought leadership in this area of the tax code. If you have additional questions, please feel free to reach out to me at 312.909.4045 or michael.warady@exelaonline.com
