Section 3. Individual Income Tax Returns›3.22.3 Individual Income Tax Returns

Section 51 - Form 4952

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Refer to IRM 3.12.2, Individual Master File Error Resolution General Instructions, for Section 51 screen displays, invalid conditions and correction procedures for Form 4952, Investment Interest Expense Deduction. This section is valid for Form 1040 and Form 1040-NR.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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