DBICSDivision of Beneficiary Inquiry Customer Service (US DHHS)
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(11) In the case of certain tax-free asset acquisitions, the TCJA added DBICs to the list of tax attributes to which Section 381(a) applies.
To the extent a partnership has business interest expense in excess of its Section 163(j) limitation (excess business interest expense, or EBIE), the EBIE, unlike a DBIC of a C corporation, is not carried forward by the partnership.
CFC 1's Section 163(j) limitation is $60 ($200 of ATI multiplied by thirty percent), creating a $12 DBIC, and CFC 3's Section 163(j) limitation is $22.50, creating a $10.50 DBIC.