IntermediateSlide lesson18 min
Corporate deductions
Charitable (10% limit), NOL carryforward (80% limit), business interest (§163(j)), and executive compensation ($1M cap).
Last reviewed: July 2026 · Tax year 2026 (post-OBBBA)
Charitable (10% limit), NOL carryforward (80% limit), business interest (§163(j)), and executive compensation ($1M cap).
Last reviewed: July 2026 · Tax year 2026 (post-OBBBA)