disallowed interest expense
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “disallowed interest expense” means the aggregate amount disallowed under subsection (a) with respect to the market discount bond.
Source
- 1994–present26 U.S.C. § 1277Internal Revenue Code · Deferral of interest deduction allocable to accrued market discount · in this section