investment indebtednessglossary / INVESTMENT INDEBTEDNESS investment indebtedness. Tax. Debt incurred by a taxpayer to acquire or carry assets that may produce income. • The Internal Revenue Code limits the amount of deductible interest on this type of debt. 词条贡献者 资深译员Connie,国际知名法学院金融专业,擅长翻译各类与证券监管执法相关的法律文件。
investment indebtedness INVESTMENT INDEBTEDNESS, 投资债务 investment indebtedness 投资债务 纳税人因从事对可产生证券收益的资产的投资而发生的债务。在计算应税所得时,与此项债务相关而发生的利润扣除额受到一定的限制。