Passive Loss Limitations I.R.C. § 469

Authors

Lorri A. Hardy, University of Nebraska College of Law

Abstract

I. Introduction

II. Taxpayers Subject to Section 469

III. Definition of Passive Activities ... A. Passive Activities ... B. Material Participation

IV. Tax Attributes Subject to Limitations

V. Rental Activities

VI. Recognition of Suspended Losses

VII. Phase in Provisions

VIII. Conclusion

Recommended Citation

Lorri A. Hardy, Passive Loss Limitations I.R.C. § 469, 66 Neb. L. Rev. (1987)
Available at: https://digitalcommons.unl.edu/nlr/vol66/iss3/12