Suspended Passive Activity Losses
| Author | Brian C. Vertz and Mitchell E. Benson |
| Pages | 347-354 |
SUSPENDED PASSIVE
ACTIVITY LOSSES
16-1
CHAPTER 16
SUSPENDED PASSIVE ACTIVITY LOSSES
§16.1EXCERPT FROM I.R.C. §469
§16.2LIMITATIONS ON DEDUCTIBILITY OF PASSIVE ACTIVITY LOSSES
§16.2.1 Rental Real Estate Loss (Active)—$25,000 Offset
§16.3ATTRIBUTION TO EACH SPOUSE
§16.4MATERIAL PARTICIPATION BY SPOUSE
§16.4.1 Real Estate Professional
§16.5DISPOSITION OF PASSIVE ACTIVITY
§16.6DISPOSITION IN COMMUNITY PROPERTY STATES
§16.7DISCOVERY OF EXISTENCE OF SUSPENDED PASSIVE ACTIVITY LOSSES
§16.8CONSIDERATION IN THE VALUE OF MARITAL ASSETS
§16.9PLANNING WITH PASSIVE ACTIVITY LOSS PROPERTY
§16.10 AS A DEDUCTION FROM INCOME TO DETERMINE
CHILD SUPPORT UNDER THE GUIDELINES STATUTE
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