Attention has recently been focused on the deductibility of interest on “second” homes, as a result of published assurances from a mobile home manufacturer that such vehicles might be an eligible second home. However, deductibility of interest on both the principal residence and the “second” residence requires careful attention to the requirements.
"Deductibility of Interest on Second Homes,"
Agricultural Law Digest: Vol. 9
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol9/iss15/1