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Finance & markets · 01/04/1996Updated: 10/18/2026 · 1 min read

Correction to Temporary Regulations on Passive Activity Credits

The IRS has corrected temporary regulations (TD 8175) published in 1988 regarding limitations on passive activity credits, which were initially set to expire on December 31, 1953, but now have a more recent effective date.

Original source language: Federal Register — Department of the TreasuryOpen original release →

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