In the case of a taxpayer other than a corporation, no deduction shall be allowed under this chapter for personal interest paid or accrued during the taxable year.

Personal interest →

in view

Whole section

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us/statute/26/163/h/1 — In general · Axiom

Axiom
US Federal
Statutes
Title 26
§ 163
(h)
(1)

In general

Official source

In the case of a taxpayer other than a corporation, no deduction shall be allowed under this chapter for personal interest paid or accrued during the taxable year.

Personal interest →

in view

Whole section

▸rulespec code

Shown source

statutes/26/163.yaml

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This encoding covers the parent provision us/statute/26/163; no dedicated encoding exists for this exact provision yet.

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