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| Relevant:
 | 2013-01-03 — mortgagenewsdaily.com 
 
``The mortgage interest deduction allows homeowners to deduct the interest on both their primary homes and an additional residence which can include a vacation home or even a boat.  Deductions are also available for interest on home equity loans and the deduction extends to premiums on private mortgage insurance (PMI).   ''
 
	
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