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At-risk rules

Author: Lisa M Starczewski; Tax Management Inc.,
Publisher: Arlington, VA : Tax Management, [2009]-
Series: Tax management portfolios, 550-4th.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Database:WorldCat
Summary:
" ... analyzes the rules that limit the deductibility of loss from an activity to the amount with respect to which a taxpayer is "at-risk." Congress enacted the at-risk rules in response to the widespread use of nonrecourse debt to create tax losses in excess of a taxpayer's actual cash investment in an activity."
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Details

Additional Physical Format: Print version:
Starczewski, Lisa M., 1964-
At-risk rules.
Arlington, VA : Tax Management Inc., [2015]-
(OCoLC)910728088
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Lisa M Starczewski; Tax Management Inc.,
OCLC Number: 60342536
Description: 1 online resource.
Details: Mode of access: World Wide Web.
Contents: Detailed analysis. History of at-risk rules --
Overrview of at-risk rules --
Taxpayers subject to the at-risk rules --
Activities to which the at-risk rules apply --
Determining separate activities --
Determining the amount at risk --
Qualified nonrecourse financing --
Effect of transfer/disposition of activity on amount at risk --
At-risk limitation on property-based tax credits --
Working papers.
Series Title: Tax management portfolios, 550-4th.
Responsibility: Lisa Marie Starczewski, Esq. (Counsel, Buchanan Ingersoll & Rooney PC, Valley Forge, Pennsylvania).

Abstract:

" ... analyzes the rules that limit the deductibility of loss from an activity to the amount with respect to which a taxpayer is "at-risk." Congress enacted the at-risk rules in response to the widespread use of nonrecourse debt to create tax losses in excess of a taxpayer's actual cash investment in an activity."

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Linked Data


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