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References in periodicals archive ?
Depending on the level of the class, other scenarios may involve income or losses from Schedule K-l, the qualified business income (QBI) deduction, passive activity losses, additional Medicare tax, the net investment income tax, and a sole proprietorship or rental activity.
Until such definitive guidance is issued, (26) estates and trusts will have to rely on the scant passive activity loss authorities currently available, which include the Senate report corresponding to the enactment of [section]469 and a Texas federal district court case.
(2) large corporations are not subject to the passive activity loss
The IRS requires that taxpayers with passive activities complete and file with their tax return Form 8582, Passive Activity Loss Limitations.
X corporation's passive activity loss for the year is computed as follows:
A decedent's suspended passive activity losses are allowed on the final income tax return, subject to certain limitations.
The Tax Reform Act of 1986 included a provision limiting the current use of passive activity losses and credits.
The analysis above appears to be confirmed by reading Form 8582-CR, Passive Activity Credit Limitations, in which the taxpayer calculates allowable passive credits, allowing the credits only against tax on passive income shown on Form 8582, Passive Activity Loss Limitations.
1.469-9(g) and the real estate professional exception to the passive activity loss rules under Regs.
Treasury Regulations section 1.469-4 provides rules for grouping activities for the purpose of applying the passive activity loss rules.
465; and, finally, the passive activity loss rules of Sec.