Attachment to supporting statement

Caution: DRAFT FORM

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Draft as of

06/12/2006

1

I.R.S. SPECIFICATIONS

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INSTRUCTIONS TO PRINTERS

FORM 4952, PAGE 1 of 2

MARGINS: TOP 13 mm (

1

⁄

2

"), CENTER SIDES.

PRINTS: HEAD to HEAD

PAPER: WHITE WRITING, SUB. 20.

INK: BLACK

FLAT SIZE: 203 mm (8") 3 279 mm (11")

PERFORATE: (NONE)

OMB No. 1545-0191

Investment Interest Expense Deduction

4952

Form

©

Attach to your tax return.

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No.

51

Name(s) shown on return

Identifying number

1

Investment interest expense paid or accrued in 2006 (see instructions)

1

2

Disallowed investment interest expense from 2005 Form 4952, line 7

2

3

Total investment interest expense. Add lines 1 and 2

3

4a

Gross income from property held for investment (excluding any net

gain from the disposition of property held for investment)

4a

Investment expenses (see instructions)

5

5

Net investment income. Subtract line 5 from line 4h. If zero or less, enter -0-

6

6

Form

4952

(2006)

Cat. No. 13177Y

Total Investment Interest Expense

Net Investment Income

Investment Interest Expense Deduction

b

Qualified dividends included on line 4a

c

Subtract line 4b from line 4a

d

Net gain from the disposition of property held for investment

e

Enter the smaller of line 4d or your net capital gain from the disposition

of property held for investment (see instructions)

f

Subtract line 4e from line 4d

Disallowed investment interest expense to be carried forward to 2007. Subtract line 6 from

line 3. If zero or less, enter -0-

7

Investment interest expense deduction. Enter the smaller of line 3 or 6. See instructions

8

4f

4b

4c

7

8

Part III

Part I

Part II

For Paperwork Reduction Act Notice, see back of form.

g

Enter the amount from lines 4b and 4e that you elect to include in investment income (see

instructions)

h

Investment income. Add lines 4c, 4f, and 4g

4h

4g

4d

4e

(99)

20

06