{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s163/d/3/A","label":"investment interest","definition":"The term “investment interest” means any interest allowable as a deduction under this chapter (determined without regard to paragraph (1)) which is paid or accrued on indebtedness properly allocable to property held for investment.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}