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Passive Activity Loss Audit Technique Guide (ATG) - Table of Contents

Publication Date - December, 2004

NOTE: This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date.

This Audit Techniques Guide (ATG) is presented in several chapters. These chapters can be accessed and then printed by following the links in the Table of Contents below. To print the entire ATG please refer to the PDF version.

Table of Contents


  • A Quick Look Inside!

Chapter 1: Overview

Chapter 2: Rental Losses

Chapter 3: Passive Income

Chapter 4: Material Participation

Chapter 5: Dispositions

Chapter 6: Entity Issues

Chapter 7: Interaction with other IRC Sections

Chapter 8: Activities (Grouping Rules)

Chapter 9: Credits

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Page Last Reviewed or Updated: 08-Nov-2016