美国注册会计师模拟试题：Regulation（10）

The deduction by an individual taxpayer for interest on investment indebtedness is:

a. Not limited.

b. Limited to the investment interest paid during the year.

c. Limited to the taxpayer's interest income for the year.

d. Limited to the taxpayer's net investment income for the year.

答案：D

Explanation

Choice "d" is correct. The deduction for interest expense on investment indebtedness is limited to net investment income (investment income less investment expenses).