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Murtuza Hussain

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Murtuza Hussain is an associate in the North America Tax Practice Group and resides in the Houston Office. Prior to joining Baker McKenzie, Murtuza was an associate in the Houston office of a national law firm where he represented public and private companies on a variety of tax matters.

In brief The Tax Cuts and Jobs Act of 2017 (Public Law 115-97) (TCJA) made significant changes to Section 163(j) effective for tax years beginning after December 31, 2017. On December 28, 2018, Treasury and the Internal Revenue Service (IRS) published proposed regulations (“Proposed Regulations”)¬†implementing the amendments to Section 163(j)…