Internal Revenue Code Section 163(h)
GPTKB entity
Statements (14)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:appliesTo |
individual taxpayers
|
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:establishes |
general rule disallowing deduction for personal interest
|
| gptkbp:excludes |
certain interest paid on education loans
investment interest qualified residence interest interest paid in connection with a trade or business |
| https://www.w3.org/2000/01/rdf-schema#label |
Internal Revenue Code Section 163(h)
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:relatedTo |
deductibility of interest
|
| gptkbp:startDate |
gptkb:Tax_Reform_Act_of_1986
|
| gptkbp:bfsParent |
gptkb:mortgage_interest_deduction
|
| gptkbp:bfsLayer |
6
|