Passive activity rules : law and tax planning strategies
著者
書誌事項
Passive activity rules : law and tax planning strategies
Wiley, c1991
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注記
Includes bibliographical references and index
内容説明・目次
目次
Taxpayers Subject to Passive Activity Limitation Rules. Definition of an Activity. Definition of a Passive Activity. Material Participation. Special Rules. Mechanics of the Passive Activity Rules. Passive Activity Credits. Application of the Passive Activity Rules to Trusts and Estates. Application of the Passive Activity Rules to Corporations. Transition Rules and Effective Dates. Tax Planning for Certain Taxpayers or Industries. Appendices. Table of Rules and Regulations. Index.
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