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by zerocrates
1181 days ago
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The mortgage interest deduction is "qualified residence interest" in the statute. 26 USC §163(h)(3) allows deduction of interest "with respect to any qualified residence of the taxpayer." "Qualified residence" is itself defined at 26 USC §163(h)(4)(A)(i) as the taxpayer's "principal residence" and "1 other residence of the taxpayer." |
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