| http://www.w3.org/ns/prov#value | - Deductions attributable to a trade or business carried on other than as an employee are deductible in arriving at AGI. (Code Sec. 62(a)(1)) The amount of investment interest that may be deducted in any tax year by a noncorporate taxpayer generally is limited to his net investment income for the year. (Code Sec. 163(d)(1)) Investment interest is any interest allowable as a deduction that is paid or
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