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Interest This section applies to determine the extent to which interest is attributable or properly allocable to income of the related person that is neither subpart F income nor ECI.—Carrie Brandon Elliot, Forbes.com, 2 Sep. 2025 The company reported net income allocable to common stockholders of $28.8 million for the year ended December 31, 2024, compared to $33.7 million in the previous year.—Quartz Intelligence Newsroom, Quartz, 24 Mar. 2025 However, the definition of wages continues to state that the amount cannot include any amount which is not properly allocable to qualified business income.—Lynn Mucenski Keck, Forbes, 14 Mar. 2022