Passive Activities
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Passive Activities |
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- Allocations. 92:306.
- Building leased to PSC. 99:65.
- Casualty losses. 90:354, 560.
- Capital interest for services. 91:270.
- Closely held corporations. 90:280.
- Condo rental and use of rental agent. 96:475.
- Conversion of C corporation to S corporation. 95:470.
- Developers. 94:53.
- Definition of activity. 95:205.
- Dispositions. 95:210.
- Individual bankruptcy
- carryover of passive losses. 93:706.
- regulations. 93:221.
- Loan proceeds. 92:623.
- Material participation by condo owners. 96:51.
- Natural disasters. 90:255; 93:266.
- NOLs
- carryback of passive losses. 94:277.
- Oil and gas exception. 91:312.
- PALs and real estate professionals. 95:660.
- PALs, disallowed, held by estate. 94:488.
- PIGs. 92:586.
- Property rented to closely held C corporations. 94:615.
- RRA effects on. 94:491.
- Real estate professionals. 98:302, 99:740.
- passive loss relief. 94:278.
- Real estate undertakings
- segregating. 92:106.
- Regulations. 90:255, 263; 92:485; 93:75.
- Related-party leases. 92:506.
- Rental property. 91:22.
- Rental property owners. 90:98, 331.
- Rentals to closely held corporations. 96:82.
- Sec. 179 election. 94:478.
- Self-charged interest. 90:19; 91:487, 520.
- Self-charged rules. 90:570; 91:407.
- Self-rental rules. 99:868.
- Short-term rental of condominium. 95:246, 488.
- Suspended PALs. 90:22; 91:99.
- Trade or business activities. 90:263.
- Vacation homes as rental property. 93:102.
