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금융 및 시장 · 1994. 5. 13.1 분 읽기
Carryover of Passive Activity Losses and Credits and At Risk Losses to Bankruptcy Estates of Individuals
로컬 자동 번역 · 원본 출처 언어
요약
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.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →