Nailing down the investment interest deduction.
Excerpt: “In this article we begin with an overview of the investment interest rules. We then proceed to a discussion of some of the confusing points that the Internal Revenue Code and its interpretation have caused. We next look at the recent Tax Court cases… In the concluding section of the article, we offer our own comments and some tax planning advice.” (p.26)
National Society of Public Accountants
Fellows, J. A., & Yuhas, M. A. (1997). Nailing down the investment interest deduction. National Public Accountant, 42(2), 25-28, 53-55.
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