Deducting Interest
Deducting Interest
Date
1991-05-24
Authors
Harl, Neil
Harl, Neil
Harl, Neil
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Altmetrics
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Harl, Neil
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Iowa State University Digital Repository
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Iowa State University Digital Repository
Abstract
In an effort to curb manipulations by taxpayers on the cash method of accounting, and to limit the deduction of non business interest, taxpayers in recent years have been subjected to increasingly stringent limitations on interest deductibility.