Floor plan financing interest expense.

(19) Floor plan financing interest expense. The term floor plan financing interest expense means interest paid or accrued on floor plan financing indebtedness. For purposes of the section 163(j) regulations, all floor plan financing interest expense is treated as business interest expense. See paragraph (b)(3) of this section.

Source

26 CFR § 1.163(j)-1


Scoping language

None
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