Deductibility of break fee paid by a landlord to exit early from a fixed interest rate loan / Deductibility of break fee paid by landlord to vary the interest rate of an existing fixed interest rate loan
The rulings consider the deductibility of a break fee paid by a landlord to exit early from or vary the interest rate of a fixed interest rate loan.
Rulings:
BR Pub 09/09
BR Pub 09/010
Current status
Reissued: see BR Pub 12/01-12/03