# Income Taxes; Limitation on Deduction for Nonbusiness Interest: Personal Interest; Correction
> **IRS** · Correcting amendment. · Published 2003-03-19 · Effective 1987-12-22 · 68 FR 13226
## Document
- **Document number:** 03-6596
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 13226
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-03-19
- **Effective date:** 1987-12-22
- **Treasury docket:** TD 8168
## Abstract

This document contains a correction to Treasury Decision 8168, which was published in the Federal Register on Tuesday, December 22, 1987 (52 FR 48407) relating to the treatment of personal interest and the treatment and determination of qualified residence interest.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/03/19/03-6596/income-taxes-limitation-on-deduction-for-nonbusiness-interest-personal-interest-correction)
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