Finanse publiczne · 10.01.1995

Rules for Certain Rental Real Estate Activities

This document contains proposed regulations providing rules for rental real estate activities of taxpayers engaged in certain real property trades or businesses. The proposed regulations reflect changes to the law made by the Omnibus Budget Reconciliation Act of 1993, and affect taxpayers subject to the limitations on passive activity losses and passive activity credits.

Source: Federal Register — Department of the TreasuryOpen original release →

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