Publication 925 |
2000 Tax Year |
Introduction
This publication discusses two sets of rules that may limit the
losses you can deduct on your tax return from any trade, business,
rental, or other income-producing activity. The first part of the
publication contains the passive activity rules. The second part
discusses the at-risk rules. However, when you figure your allowable
losses from any activity, you must apply the at-risk rules before
the passive activity rules.
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