Deducting Interest

Date
1991-05-24
Authors
Harl, Neil
Harl, Neil
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Altmetrics
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Harl, Neil
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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.

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