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 译者Clara,毕业于国内知名法学院,擅长翻译各种与衍生工具相关的法律文件。
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。