§11043
1 cases·1 cited
Statute Text — 26 U.S.C. §11043
Statute text not available for this section.
1 Citing Cases
11043, 131 Stat. at 2086, amended section 163(h)(3) to eliminate the deduction for home-equity indebtedness interest and reduced the home-acquisition indebtedness limit to $750,000 (at least through 2025). 17 We note that the Code suggests that a taxpayer must specifically select a second residence to claim the deduction; but because the Commi