Index

A

Active participation, Active participation.
Activity
Appropriate economic unit, Appropriate Economic Units
Nonpassive, Activities That Are Not Passive Activities
Trade or business, Passive Activities
Amounts borrowed, Amounts borrowed.
Amounts not at risk, Amounts Not At Risk, Other loss limiting arrangements.
Appropriate economic unit, Appropriate Economic Units
Assistance (see Tax help)
At-risk activities
Aggregation of, Aggregation of Activities
Separation of, Separation of Activities
At-risk amounts, At-Risk Amounts
Government price support programs, Effect of government price support programs.
Increasing amounts, Effect of increasing amounts at risk in subsequent years.
Nonrecourse financing, Nonrecourse financing.
At-risk limits, At-Risk Limits
Closely held corporation, Closely held C corporation.
Loss defined, Loss defined.
Partners, Loss limits for partners and S corporation shareholders.
S corporation shareholders, Loss limits for partners and S corporation shareholders.
Who is affected, Who Is Affected?
At-risk rules
Activities covered by, Activities Covered by the At-Risk Rules
Exceptions to, Exception for holding real property placed in service before 1987.
Excluded business, Qualifying business.
Qualified corporation, Qualified corporation.
Qualifying business, Qualifying business.
Recapture rule, Recapture Rule

B

Borrowed amounts, Amounts borrowed.

C

Closely held corporation, Closely held C corporation.
Commercial revitalization deduction, Commercial revitalization deduction (CRD).
Corporations
Closely held, Corporations., Corporations.
Controlled group of, Controlled group of corporations.
Personal service, Corporations., Corporations.
Qualified, Qualified corporation.
CRD, Commercial revitalization deduction (CRD).

E

Excluded business, definition of, Qualifying business.

G

Grouping passive activities, Grouping Your Activities

H

Help (see Tax help)

I

Income, passive activity, Passive Activity Income

L

Limited entrepreneur, Limited entrepreneur.
Limited partners, Limited partners.

M

Material participation, Material Participation, Corporations.
Modified adjusted gross income, Phaseout rule.

N

Nonrecourse loan, Nonrecourse financing.

P

Participation, Participation.
Active, Active participation.
Material, Material Participation
Passive activity, Passive Activity Limits
Comprehensive example, How To Report Your Passive Activity Loss
Disposition, Dispositions
Former, Treatment of former passive activities.
Grouping, Grouping Your Activities
Limits, Passive Activity Limits
Material participation, Material Participation
Rental, Rental Activities
Rules, Passive Activities, Grouping Your Activities
Who must use these rules, Who Must Use These Rules?
Passive activity deductions, Passive Activity Deductions
Passive activity income, Passive Activity Income
Passive income, recharacterization of, Recharacterization of Passive Income
Publications (see Tax help)
Publicly traded partnership, Publicly Traded Partnership, Publicly traded partnership (PTP).

Q

Qualified person, nonrecourse financing, Qualified person.
Qualifying business, at-risk rules, Qualifying business.

R

Real estate professional, Real Estate Professional
Recapture rule under at-risk limits, Recapture Rule
Recharacterization of passive income, Recharacterization of Passive Income
Reductions of amounts at risk, Reductions of Amounts At Risk
Related persons, Related persons.
Rental activity
$25,000 offset, Special $25,000 allowance.
Active participation, Active participation.
Exceptions, Exceptions.
Phaseout rule, Phaseout rule.
Real estate professional, Real Estate Professional
Retired farmer, Retired or disabled farmer and surviving spouse of a farmer.

S

Section 1245 property, Section 1245 property.
Self-charged interest, Self-charged interest.
Separate activity, Separation of Activities
Significant participation passive activities, Significant Participation Passive Activities
Special $25,000 allowance, Special $25,000 allowance.
Surviving spouse of farmer, Retired or disabled farmer and surviving spouse of a farmer.

T

Tax help, How To Get Tax Help
Trade or business activities
Definition of, Trade or Business Activities
Real property, Real property trades or businesses.

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