Publication 925 discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity; The first part of the publication discusses the passive activity rules. The second part discusses the at-risk rules. Current revision Publication 925 (PDFPDF | HTML | eBookEPUB) Recent developments None at this time. Other items you may find useful All Revisions for Publication 925 About Publication 527, Residential Rental Property (Including Rental of Vacation Homes) Other current products Related items About Form 1120, U.S. Corporation Income Tax Return About Form 1120-C, U.S. Income Tax Return for Cooperative Associations About Form 4797, Sales of Business Property About Form 4952, Investment Interest Expense Deduction About Form 6198, At-Risk Limitations About Form 8582, Passive Activity Loss Limitations About Form 8582-CR, Passive Activity Credit Limitations
