Passive loss rules [electronic resource] / Libin Zhang, Esq., Partner, Fried, Frank, Harris, Shriver and Jacobson LLP, New York, New York.
"Tax Management Portfolio, Passive Loss Rules, No. 549-3rd, describes the passive loss rules, which generally apply to all non-corporate taxpayers, as well as closely held C corporations and personal service corporations. The passive loss rules generally limit the use of net losses and credits...
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| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
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| Main Authors: | , |
| Corporate Authors: | , |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[2000]-
[Arlington, Va.] : Bloomberg Tax and Accounting |
| Series: | Tax management portfolios ;
549-3rd. |
| Subjects: |
| Summary: | "Tax Management Portfolio, Passive Loss Rules, No. 549-3rd, describes the passive loss rules, which generally apply to all non-corporate taxpayers, as well as closely held C corporations and personal service corporations. The passive loss rules generally limit the use of net losses and credits from certain "passive activities" against income and tax from nonpassive activities, such as wages, investment income, and active business income." |
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| Item Description: | Author: Daniel N. Shaviro, <Oct. 3, 2007>. Published: Washington, D.C., 2000-2007. |
| Physical Description: | 1 online resource. |
| Publication Frequency: | Updated irregularly |
| Bibliography: | Includes bibliographical references. |
| Source of Description, Etc. Note: | Contents viewed on Septemer 14, 2020; title from description page. |