This publication 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.
Other Items You May Find Useful
Publication 225, Farmer's Tax Guide
Publication 527, Residential Rental Property (Including Rental of Vacation Homes)
Comment on Publication 925
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