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Investment Interest Expense Is a Miscellaneous Itemized Deduction Subject to the 2

question 79

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Investment interest expense is a miscellaneous itemized deduction subject to the 2% AGI limitation.


Definitions:

Financing

The process of providing funds for business activities, making purchases, or investing.

Nominal Rate

The stated or named interest rate on a loan or investment, not accounting for compounding or inflation.

Quarterly Deposits

funds that are added to an account or investment four times a year.

Annual Nominal Rate

The rate of interest charged on a loan or realized on an investment without adjusting for compounding or inflation over a year.

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