| Pub. 925, Passive Activity and At-Risk Rules |
2005 Tax Year |
Index
A
- Active participation, Active participation.
- Activity
-
- Appropriate economic unit, Appropriate Economic Units
- Nonpassive, Activities That Are Not Passive Activities
- Trade or business, Passive Activities
- Amounts borrowed, Amounts borrowed.
- Amounts not at risk, Amounts Not At Risk, Other loss limiting arrangements.
- Appropriate economic unit, Appropriate Economic Units
- Assistance (see Tax help)
- At-risk activities
-
- Aggregation of, Aggregation of Activities
- Separation of, Separation of Activities
- At-risk amounts, At-Risk Amounts
-
- Government price support programs, Effect of government price support programs.
- Increasing amounts, Effect of increasing amounts at risk in subsequent years.
- Nonrecourse financing, Nonrecourse financing.
- At-risk limits, At-Risk Limits
-
- Closely held corporation, Closely held corporation.
- Loss defined, Loss defined.
- Partners, Loss limits for partners and S corporation shareholders.
- S corporation shareholders, Loss limits for partners and S corporation shareholders.
- Who is affected, Who Is Affected?
- At-risk rules
-
- Activities covered by, Activities Covered by the At-Risk Rules
- Exceptions to, Exception for holding real property placed in service before 1987.
- Excluded business, Qualifying business.
- Qualified corporation, Qualified corporation.
- Qualifying business, Qualifying business.
- Recapture rule, Recapture Rule
P
- Participation, Participation.
-
- Active, Active participation.
- Material, Material Participation
- Passive activity, Passive Activity Limits
-
- Comprehensive example, How To Report Your Passive Activity Loss
- Credits, Passive activity credits.
- Disposition, Dispositions
- Former, Treatment of former passive activities.
- Grouping, Grouping Your Activities
- Limits, Passive Activity Limits
- Material participation, Material Participation
- Rental, Rental Activities
- Rules, Passive Activities, Grouping Your Activities
- Who must use these rules, Who Must Use These Rules?
- Passive activity deductions, Passive Activity Deductions
- Passive activity income, Passive Activity Income
- Passive income, recharacterization of, Recharacterization of Passive Income
- Publications (see Tax help)
- Publicly traded partnership, Publicly traded partnership., Publicly traded partnership (PTP).
R
- Real estate professional, Real Estate Professional
- Recapture rule under at-risk limits, Recapture Rule
- Recharacterization of passive income, Recharacterization of Passive Income
- Reductions of amounts at risk, Reductions of Amounts At Risk
- Related persons, Related persons.
- Rental activity
-
- $25,000 offset, Special $25,000 allowance.
- Active participation, Active participation.
- Exceptions, Exceptions.
- Phaseout rule, Phaseout rule.
- Real estate professional, Real Estate Professional
- Retired farmer, Retired or disabled farmer and surviving spouse of a farmer.
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