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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Qualified residence interest ： ウィキペディア英語版 Qualified residence interest Qualified residence interest is the most significant exception to the limitations imposed by § 163(h) of the Internal Revenue Code.〔Donaldson, Samuel A. Federal Income Taxation of Individuals: Cases, Problems and Materials, 554(2nd Ed. 2007)〕 ==Interest Deduction Generally== Sec. 163 of the IRC permits deductions for interest paid or accrued during the taxable year.〔IRC §163(a)〕 However, the Tax Reform Act of 1986 severely limited the scope of this interest deduction. In effect, the Tax Reform Act changed § 163 from a general rule for deduction into one of non-deduction with six discreet exceptions.〔Donaldson, Samuel A. Federal Income Taxation of Individuals: Cases, Problems and Materials, 552(2nd Ed. 2007)〕 These exceptions, listed in § 163(h)(2), include exceptions for active business interest, taxable investment interest, passive activity business interest, estate tax interest, and education loan interest along with the qualified residence interest.〔IRC § 163(h)(2)(a)-(f)〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Qualified residence interest」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.