i am considering purchasing property abroad as a 2nd home. if i take a mortgage on the property, is the interest deductible on my 1040?

also, does it effect the deductibility if the lending institution is located in the foreign country or in the US?

i am aware of the IRS rules about rentals and having to live in the home at least 14 days of the year. i am specifically interested in whether or not i can deduct the mortgage interest payments on the home.

also, can you point me to the IRS publication that specifically outlines the answer to this question?

thank you.