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Economists have been pointing out these distortions for years, but for politicians, advocating the elimination of this deduction is seen as suicidal.
This deduction is responsible for America's gross overinvestment in housing; if people did not have a huge tax incentive to buy giant homes (which they are often too busy to spend any time in), their capital might find its way instead into new plant and equipment that could increase productivity and national wealth.
However, this deduction is illogical.
On your tax return, this deduction is called "amortization of bond premium".
This deduction is further supported by the results of DFT calculations.
Unlike job hunting expenses, this deduction is "above the line" and does not require the taxpayer to claim itemized deductions.
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This deduction was also confirmed by the MS3 analysis from the parent ion 4B.
This deduction was consistent with all the above-mentioned HMBC correlations.
This deduction was further confirmed by an X-ray diffraction experiment using Mo Kα radiation (Fig. 4).
This deduction was further verified by the HMBC correlation of H-14 with the benzoyl carbonyl carbon at δC 169.3.
This deduction was confirmed by the COSY correlation of H-6″/H-7″ and the HMBC correlations of H-6″/C-8″; Me-9″/C-7″, C-10″; and Me-10″/C-7″ (Fig. 2).
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CEO of Professional Science Editing for Scientists @ prosciediting.com