Topics

• Limits on deductions,
• Interest expenses,
• Bond premium amortization,
• Expenses of producing income,
• Nondeductible expenses, and
• How to report investment expenses.

Useful Items

Publication

• 535   Business Expenses
• 925   Passive Activity and At-Risk Rules
• 929   Tax Rules for Children and Dependents
• 936   Home Mortgage Interest Deduction

Form (and Instructions)

• Schedule A (Form 1040)   Itemized Deductions
• 4952   Investment Interest Expense Deduction

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