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Linda Borrowed $60,000 from Her Parents for a Down Payment

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Linda borrowed $60,000 from her parents for a down payment on a condominium. She paid interest of $5,500 in 2015, $0 in 2016, and $9,000 in 2017. The IRS disallowed the deduction. Can you offer any explanation for the disallowance?

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Because of the irregular patterns of Lin...

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