On 2/19/05, "Glenn S." wrote:
can anyone who
actually know tax law say for certain that you can only claim TWO
'residences' on your interest paid itemized deduction?

You can only clain two residences. Your primary residence and your
second home.

See IRS publication 936
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http://www.irs.gov/publications/p936/ar02.html#d0e525

"More than one second home. If you have more than one second home,
you can treat only one as the qualified second home during any year.
However, you can change the home you treat as a second home during the
year in the following situations.
*
If you get a new home during the year, you can choose to treat the
new home as your second home as of the day you buy it.
*
If your main home no longer qualifies as your main home, you can
choose to treat it as your second home as of the day you stop using it
as your main home.
*
If your second home is sold during the year or becomes your main
home, you can choose a new second home as of the day you sell the old
one or begin using it as your main home."
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Rick