Home Mortgage Interest Deduction for Boats Used as Second Homes.

Examines the treatment of boats as second homes under the Tax Reform Act of 1986 and previous tax law, the approximate number of boats eligible for such treatment, and proposed legislation to eliminate the related mortgage interest deduction.

Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1987.
Series:	U.S. Congressional Research.
Subjects:	Boats and boating. Mortgages. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Examines the treatment of boats as second homes under the Tax Reform Act of 1986 and previous tax law, the approximate number of boats eligible for such treatment, and proposed legislation to eliminate the related mortgage interest deduction.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.