personal interest

(i)in lieu of the exception under section 163(h)(2)(D), the term “personal interest” shall not include any qualified housing interest (as defined in subsection (e)), (ii)interest on any specified private activity bond (and any amount treated as interest on a specified private activity bond under), and any deduction referred to in section 57(a)(5)(A), shall be treated as includible in gross income (or as deductible) for purposes of applying section 163(d),

Source

26 USC § 56(b)(1)(C)(i)


Scoping language

None: Default is title Scope
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