What limitations are placed on the deductibility of investment interest expense? What happens to investment interest expense

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What limitations are placed on the deductibility of investment interest expense? What happens to investment interest expense that is not deductible because of the limitations?
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Related Book For  answer-question

Taxation Of Individuals And Business Entities 2015

ISBN: 9780077862367

6th Edition

Authors: Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

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