Publication 936, Home Loan Interest Deduction. Introductory Material

Component II. Limitations on Mortgage Interest Deduction

This an element of the book covers the restrictions on deductible home loan interest. These limitations connect with your house home loan interest cost under fully deductible interest , earlier if you have a home mortgage that doesn’t fit into any of the three categories listed at the beginning of Part I.

Your property home loan interest deduction is bound to your interest from the section of your property home loan financial obligation that is not significantly more than your qualified loan restriction. This is actually the element of your property home loan financial obligation that is grandfathered debt or that isn’t a lot more than the restrictions for house acquisition financial obligation. (więcej…)

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