Part appropriate to any licensed student loan (given that laid out during the subsec
Amendment by Club. L. 105–277 energetic as if as part of the provision of your Taxpayer Save Work out-of 1997, Club. L. 105–34, that such as for example amendment applies, get a hold of section 4003(l) regarding Bar. L. 105–277, put down due to the fact an email less than point 86 of this title.
Amendment by Club. L. 105–34, that such as for instance modification relates, look for section 6024 out of Club. L. 105–206, set out once the a note below part step 1 of name.
(e)(1) associated with point) obtain into the, prior to, or after Aug. 5, 1997 , but only with esteem to almost any mortgage desire commission owed and paid back immediately following Dec. 31, 1997 , and to the part of the 60-few days period known in the subsec. (d) on the point immediately following Dec. 31, 1997 , see part 202(e) regarding Pub. L. 105–34, set out given that an excellent Go out of 1997 Modification mention less than section 62 for the identity.
Except just like the considering inside the paragraph (2), the deduction greeting because of the subsection (a) on the nonexempt seasons shall maybe not meet or exceed $dos,five hundred. (more…)