s investment in the Partnership to the extent such interest was allocable to securities held by the Partnership with market discount. Limitation on Deductibility of Business Interest Expense. Section 163(j) of the Code limits the deduction of business interest expense attributable to a trade or business generally to the sum of the taxpa

ith their own tax advisors with respect to the application of the investment interest limitation in their particular tax situations. Limitation on Deductibility of Business Interest Expense. Section 163(j) of the Code limits the deduction of business interest expense attributable to a trade or business generally to the sum of the taxpa