Table of Contents

• Publication 925 - Introductory Material
  • Reminders
  • Introduction
    • Tax questions.
    • Ordering forms and publications.
  • Useful Items - You may want to see:
• Publication 925 - Main Contents
  • Passive Activity Limits
    • Who Must Use These Rules?
    • Passive Activities
    • Activities That Are Not Passive Activities
    • Passive Activity Income and Deductions
    • Grouping Your Activities
    • Recharacterization of Passive Income
    • Dispositions
    • How To Report Your Passive Activity Loss
  • Comprehensive Example
    • General Information
  • At-Risk Limits
    • Who Is Affected?
    • Activities Covered by the At-Risk Rules
    • At-Risk Amounts
    • Amounts Not At Risk
    • Reductions of Amounts At Risk
    • Recapture Rule
  • How To Get Tax Help
• Publication 925 - Additional Material
• Index