 An activity generally is treated as passive if the taxpayer does not materially participate in it. A taxpayer is treated as materially participating in an activity only if the taxpayer is involved in the operations of the activity on a basis which is...  Description of Possible Options to Increase Revenues - 246. lappuseautors: United States. Congress. House. Committee on Ways and Means - 1987 - 291 lapasPilnskats - Par šo grāmatu
 | 1987 - 320 lapas
...deductions and credits from passive activities in the next year. Suspended losses (but not credits) are allowed in full when the taxpayer disposes of...and personal service corporations. A special rule prohibits the use of passive activity losses and credits against portfolio income in the case of closely... | |
 | 1987 - 1412 lapas
...an activity are allowed in full when the taxpayer disposes of his entire interest in the activity. The provision applies to individuals, estates, trusts,...portfolio income in the case of closely held corporations. Special rules also apply to rental activities. Losses from certain working interests in oil and gas... | |
 | 1988 - 492 lapas
...deductions and credits from passive activities in the next year. Suspended losses (but not credits) are allowed in full when the taxpayer disposes of...and personal service corporations. A special rule prohibits the use of passive activity losses and credits against portfolio income in the case of closely... | |
 | United States. Congress. House. Committee on Ways and Means - 1989 - 216 lapas
...activity are allowed in full when the taxpayer disposes of his entire interest in the activity. The rule applies to individuals, estates, trusts, and personal...portfolio income in the case of closely held corporations. Special rules ^25,000 allowance ijn the case of rental real estate activities. — A special rule is... | |
 | United States. Congress. House. Committee on Ways and Means - 1989 - 302 lapas
...in full when the taxpayer disposes of his entire interest in the activity. These limitations apply to individuals, estates, trusts, and personal service...corporations. A special rule limits the use of passive losses and credits against portfolio income in the case of closely held corporations. Special rules... | |
 | United States. Congress. House. Committee on Ways and Means - 1990 - 44 lapas
...from a passive activity are allowed in full when the taxpayer disposes of his entire interest in that activity to an unrelated party in a transaction in...estates, trusts, and personal service corporations. An activity generally is treated as passive if the taxpayer does not materially participate in it.... | |
 | 1996 - 124 lapas
...passive activity may be deducted in full when the taxpayer disposes of its entire interest in that activity to an unrelated party in a transaction in which all realized gain or loss is recognized. An activity generally is treated as passive if the taxpayer does not materially participate in it.... | |
 | United States. Congress. Senate. Committee on Finance - 2001 - 246 lapas
...passive activity may be deducted in full when the taxpayer disposes of its entire interest in that activity to an unrelated party in a transaction in which all realized gain or loss is recognized. An activity generally is treated as passive if the taxpayer does not materially participate in it.... | |
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