Hidden Bibliographic Details
| Other uniform titles: | Aceves, Salvador D.
Harllee, John, 1941- Interest expense deductions.
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| Other authors / contributors: | Tax Management Inc.
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| Frequency: | Updated irregularly
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| Notes: | Co-author: Salvador D. Aceves, -2013.
Revised edition of: Interest expense deductions by John Harllee. 1998.
Published: Washington, D.C., -
Title from title screen (viewed Jan. 7, 2014).
Includes bibliographical references.
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| Summary: | Describes in detail the basic rules relating to the allowance of and limitations on deductions for interest expenses as set forth in the Internal Revenue Code and Treasury Regulations. Coverage includes: (1) the determination of whether payments are interest in form but not in substance, or vice versa; (2) the measurement and timing of interest deductions; (3) the investment interest limitation; (4) the nondeductibility of personal interest, including the "qualified residence interest" exception; (5) the various provisions for imputation of interest, including imputation of interest on certain types of below-market loans; (6) the interest capitalization rules; and (7) a survey of provisions disallowing interest."
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| Other form: | Print version: Daher, Dominic L. Interest expense deductions. Arlington, VA : Tax Management Inc., [2013]- 9781617468735
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