 Investment Interest vs Personal Interest The tax code treats investment interest and personal interest completely differently: investment interest is potentially deductible, while personal interest is entirely non-deductible. For cross-border...
Tracing Rules Under Treas. Reg. §1.163-8T Under Treasury Regulation §1.163-8T, the tax deductibility of loan interest is governed entirely by the “tracing rules”. These rules allocate debt based strictly...