Interest Allocation: The Dog Days of Summer
University of Houston Law Center
August 20, 2010
Tax Executive, Vol. 53, p. 365, 2001
U of Houston Law Center No. 2010-A-23
This article examines the tax policy issues at stake with respect to how the United States tax laws seek to allocate and apportion interest expense.
Number of Pages in PDF File: 9
Keywords: Section 861, interest expense apportionmentAccepted Paper Series
Date posted: August 23, 2010
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