In the case of a taxpayer other than a corporation, the amount allowed as a deduction under this chapter for investment interest for any taxable year shall not exceed the net investment income of the taxpayer for the taxable year.

Carryforward of disallowed interest →

in view

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us/statute/26/163/d/1 — In general · Axiom

Axiom
US Federal
Statutes
Title 26
§ 163
(d)
(1)

In general

Official source

Carryforward of disallowed interest →

in view

Whole section

▸rulespec code

Shown source

statutes/26/163.yaml

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