Interest.

(iii) Interest. Any payment of interest with respect to a loan described in subdivision (i) or (ii) of this subparagraph shall be treated as a deduction under paragraph (d)(1)(ii) of 53.4942(a)-2 in the taxable year in which it is made.

Source

26 CFR § 53.4942(a)-3

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Scoping language

None

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