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Taxation & Estate Planning

: TaxProf Blog

IRS: Homeowners Can Deduct Interest on Mortgage Loans Up To $1.1m

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The IRS today ruled that indebtedness in excess of $1 million incurred to acquire, construct, or substantially improve a qualified residence may constitute home equity indebtedness within the meaning of § 163(h)(3)(C). Rev. Rul. 2010-25, 2010-44 I.R.B. ___ (Nov. 1, 2010). In the ruling, a taxpayer who purchased a $1.5...

Full post as published by TaxProf Blog on October 14, 2010 (boomark / email).

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