What is the source of the interest income to the us person

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Question - A US citizen and a British citizen are joint debtors on a loan from a US person. The British citizen pays all the interest this year. What is the source of the interest income to the US person?

Please refer to US Code and regulations: Code Secion 861(a)(1) and Reg. 1.861-2 Interest.

Reference no: EM131574150

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