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Federal Income Tax of Passive Activities

Federal Income Tax of Passive Activities

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One-year subscription, includes all updates.
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WFPA
$650.00

Federal Income Taxation of Passive Activities is an invaluable reference that contains quick answers to all your questions on how to minimize the tax consequences of passive activity loss rules.

Do you know if you or your clients are meeting the requirements of the "500 hour" test? The "substantially all" test or the "personal service activity" test? This treatise will provide the quantitative analysis necessary to understand whether business and investment activities fall under the jurisdiction of Section 469's passive loss rules.

  • Sutton & Howell-Smith: Federal Income Taxation of Passive Activities
    • Part I INTRODUCTION
      • Chapter 1: Overview of the Passive Loss Rules
    • Part II STATUTORY FRAMEWORK
      • Chapter 2: General Treatment of Passive Activity Losses
      • Chapter 3: Treatment of Passive Activity Credits
      • Chapter 4: Identifying Separate Activities
      • Chapter 5: Material Participation
      • Chapter 6: Dispositions of Property and Activities
    • Part III PASSIVE INCOME AND LOSS—SPECIFIC INCLUSIONS AND EXCLUSIONS
      • Chapter 7: Portfolio Income and Expense
      • Chapter 8: Self-Charged Rules [Revised]
      • Chapter 9: Other Nonpassive Items
    • Part IV SPECIAL TYPES OF ACTIVITIES
      • Chapter 10: Rental Activities
      • Chapter 11: Rental Real Estate Activities—The $25,000 Rental Real Estate Offset
      • Chapter 12: Oil and Gas Activities
    • Part V RULES RELATING TO ENTITIES
      • Chapter 13: Special Problems of Partnerships and S Corporations
      • Chapter 14: Application to C Corporations
      • Chapter 15: Estates and Trusts
    • Part VI MISCELLANEOUS TOPICS
      • Chapter 16: Interaction of Passive Loss Rules With Other Tax Law
      • Chapter 17: Effective Dates and Transition Rules
      • Chapter 18: Allocation of Interest Expense
    • Appendix A. Comprehensive Examples With Completed Forms