Rev. Rul. 62-212
Rev. Rul. 62-212; 1962-2 C.B. 41
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Citations: Rev. Rul. 62-212; 1962-2 C.B. 41
Revoked by Rev. Rul. 83-3
The amounts of interest and taxes paid by a minister of the gospel in connection with his personal residence are allowable as itemized deductions, under the provisions of sections 163 and 164 of the Internal Revenue Code of 1954, respectively, even though the minister is entitled to a rental allowance exclusion under section 107 of the Code.
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- Tax Analysts Electronic Citationnot available
