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Suspended Passive Activity Losses

Document Cited authorities 3 Cited in Related
Vincent
AuthorBrian C. Vertz and Mitchell E. Benson
Pages347-354
SUSPENDED PASSIVE
ACTIVITY LOSSES
16-1
CHAPTER 16
SUSPENDED PASSIVE ACTIVITY LOSSES
§16.1 EXCERPT FROM I.R.C. §469
§16.2 LIMITATIONS ON DEDUCTIBILITY OF PASSIVE ACTIVITY LOSSES
§16.2.1 Rental Real Estate Loss (Active)—$25,000 Offset
§16.3 ATTRIBUTION TO EACH SPOUSE
§16.4 MATERIAL PARTICIPATION BY SPOUSE
§16.4.1 Real Estate Professional
§16.5 DISPOSITION OF PASSIVE ACTIVITY
§16.6 DISPOSITION IN COMMUNITY PROPERTY STATES
§16.7 DISCOVERY OF EXISTENCE OF SUSPENDED PASSIVE ACTIVITY LOSSES
§16.8 CONSIDERATION IN THE VALUE OF MARITAL ASSETS
§16.9 PLANNING WITH PASSIVE ACTIVITY LOSS PROPERTY
§16.10 AS A DEDUCTION FROM INCOME TO DETERMINE
CHILD SUPPORT UNDER THE GUIDELINES STATUTE

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