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At-risk rules

Author: Lisa M Starczewski; Tax Management Inc.; Bloomberg BNA.
Publisher: Arlington, VA : Tax Management Inc., [2015]-
Series: Tax management portfolios, 550-4th.
Edition/Format:   Continually updated resource : Updating loose-leaf : 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: Online version:
Starczewski, Lisa M., 1964-
At-risk rules.
Arlington, VA : Tax Management, [2009]-
(OCoLC)60342536
Material Type: Updating loose-leaf, Internet resource
Document Type: Continually Updated Resource, Internet Resource
All Authors / Contributors: Lisa M Starczewski; Tax Management Inc.; Bloomberg BNA.
ISBN: 9781633590564 1633590569
OCLC Number: 910728088
Notes: Kept up to date with revision pages.
"This portfolio revises and supersedes 550-3rd T.M."
"Bloomberg BNA"--Cover
Description: 1 volume (loose-leaf) ; 28 cm
Contents: Detailed Analysis --
I. History of At-Risk Rules --
II. Overview of At-Risk Rules --
III. Taxpayers Subject to the At-Risk Rules --
IV. Activities to Which the At-Risk Rules Apply --
V. Determining Separate Activities --
VI. Determining the Amount at Risk --
VII. Qualified Nonrecourse Financing --
VIII. Effect of Transfer/Disposition of Activity on Amount at Risk --
IX. At-Risk Limitation on Property-Based Tax Credits --
Table of Worksheets.
Series Title: Tax management portfolios, 550-4th.
Responsibility: by 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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