net interest income
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “net interest income” means the excess of the amount determined under paragraph (2) of subsection (c) over the amount determined under paragraph (1) of subsection (c).
Source
- 1994–present26 U.S.C. § 1277Internal Revenue Code · Deferral of interest deduction allocable to accrued market discount · in this section