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Finanza e mercati · 13/05/19941 min di lettura
Carryover of Passive Activity Losses and Credits and At Risk Losses to Bankruptcy Estates of Individuals
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Riepilogo
This document contains final regulations relating to the application of carryover of passive activity losses and credits and at risk losses to the bankruptcy estates of individuals. The final regulations affect individual taxpayers who file bankruptcy petitions under chapter 7 or chapter 11 of title 11 of the United States Code and have passive activity losses and credits under section 469 or losses under section 465.
Lingua originale della fonte: Federal Register — Department of the TreasuryApri il comunicato originale →