Form  
4952 
Department of the Treasury 
Internal Revenue Service
 (99) 
Investment Interest Expense Deduction 
a
a
 Attach to your tax return.
OMB No. 1545-0191 
20
13
Attachment 
Sequence No. 
51 
Name(s) shown on return 
Identifying number 
Part I 
Total Investment Interest Expense 
1 
Investment interest expense paid or accrued in 2013 (see instructions) 
........
1 
2 
Disallowed investment interest expense from 2012 Form 4952, line 7 
.........
2 
3      Total investment interest expense. 
Add lines 1 and 2 
..............
3 
Part II 
Net Investment Income 
4 
 
a 
 
Gross income from property held for investment (excluding any net 
gain from the disposition of property held for investment)   .    .    .      
4a 
b 
Qualified dividends included on line 4a 
.........
4b 
c 
Subtract line 4b from line 4a 
......................
4c 
d 
Net gain from the disposition of property held for investment  .    .
4d 
e 
 
Enter the 
smaller
 of line 4d or your net capital gain from the
 
disposition of property held for investment (see instructions)       .
4e 
f 
Subtract line 4e from line 4d 
......................
4f 
g 
 
Enter the amount from lines 4b and 4e that you elect to include in investment income (see 
instructions) 
............................
4g
h 
Investment income. Add lines 4c, 4f, and 4g 
.................
4h 
5 
Investment expenses (see instructions) 
...................
5 
6 
Net investment income. 
Subtract line 5 from line 4h. If zero or less, enter -0- 
......
6 
Part III 
Investment Interest Expense Deduction 
7 
 
Disallowed investment interest expense to be carried forward to 2014. Subtract line 6 from 
line 3. If zero or less, enter -0- 
......................
7 
8      Investment interest expense deduction. 
Enter the 
smaller 
of line 3 or 6. See instructions .    .
8 
For Paperwork Reduction Act Notice, see page 4. 
Cat. No. 13177Y 
Form 
4952 
(2013) 
 Information about Form 4952 and its instructions is at www.irs.gov/form4952.
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