interest capitalization provision
Defined in 1 place of the United States Code.
For purposes of this section, the term “interest capitalization provision” means any provision of this subtitle under which interest—
(i) is required to be charged to capital account, or
(ii) may be deducted or charged to capital account.
Source
- 2025–present26 U.S.C. § 163Internal Revenue Code · Interest · for purposes of this section