The Resource Passive loss rules, Daniel N. Shaviro

Passive loss rules, Daniel N. Shaviro

Label
Passive loss rules
Title
Passive loss rules
Statement of responsibility
Daniel N. Shaviro
Creator
Contributor
Author
Publisher
Subject
Genre
Language
eng
Summary
"... describes in detail the application of the passive loss rules to losses and credits from investments in passive activities. In general, the passive loss rules limit the deduction of net losses from passive activities and the use of credits from such activities to offset tax liability on income that is not from such activities. These rules, which apply generally to all non-corporate taxpayers (and personal service corporations and closely held C corporations), treat portfolio income (e.g., dividends and interest not derived in the ordinary course of business) as income not derived from a passive activity."
Member of
Additional physical form
Also issued in print
Cataloging source
BNA
Characteristic
updating web site
http://bibfra.me/vocab/lite/collectionName
  • Bloomberg Law (Online database)
  • BNA Tax and Accounting Center
http://library.link/vocab/creatorName
Shaviro, Daniel N
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 549-2nd ONLINE
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Tax Management Inc
  • Bloomberg BNA
Series statement
U.S. income portfolios
Series volume
549-2nd
http://library.link/vocab/subjectName
  • Business enterprises
  • Income tax deductions for losses
Label
Passive loss rules, Daniel N. Shaviro
Instantiates
Publication
Copyright
Note
  • Title from title screen (viewed Oct. 3, 2007)
  • Published: Washington, D.C., 2000-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Detailed analysis. Overview
  • Taxpayers subject to the passive loss rules
  • Identifying passive activities
  • Treatment of particular items
  • Allowance of passive losses and credits against nonpassive income and tax liability
  • Interaction of passive loss rules with other code provisions
  • Working papers
Control code
60342467
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Specific material designation
remote
System control number
(OCoLC)60342467
System details
Mode of access: World Wide Web
Label
Passive loss rules, Daniel N. Shaviro
Publication
Copyright
Note
  • Title from title screen (viewed Oct. 3, 2007)
  • Published: Washington, D.C., 2000-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Detailed analysis. Overview
  • Taxpayers subject to the passive loss rules
  • Identifying passive activities
  • Treatment of particular items
  • Allowance of passive losses and credits against nonpassive income and tax liability
  • Interaction of passive loss rules with other code provisions
  • Working papers
Control code
60342467
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Specific material designation
remote
System control number
(OCoLC)60342467
System details
Mode of access: World Wide Web

Library Locations

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      32.771471 -117.187496
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