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What it is and why it's bad for Diminished Value Calculations by Tony Reached, Licensed Auto Appraiser Cover photo by bergère The 17c Formula The 17c Formula Table of Contents 3. The 17c formula
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The 17c formula is a calculation used to determine the amount of interest expense that can be deducted by corporations.
Corporations that are subject to the interest disallowance rules of section 17c of the tax code are required to file the 17c formula.
The 17c formula is filled out by following the specific instructions provided by the IRS in the applicable tax forms and schedules.
The purpose of the 17c formula is to calculate the deductible interest expense for corporations in accordance with the tax code.
The 17c formula requires information related to the corporation's interest expense, income, assets, and liabilities.
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