interest expense

(7) Interest expense The term “interest expense” means the aggregate amount allowable to the taxpayer as a deduction for interest (within the meaning of section 265(b)(4) ) for the taxable year (determined without regard to this subsection, section 265(b), and section 291).


26 USC § 264(f)(7)

Scoping language

None identified. Default scope is assumed to be the entire title.
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