search query: @indexterm north america / total: 141
reference: 116 / 141
| Author: | Stern, H. L. |
| Title: | The new passive activity regulations. |
| Journal: | Management Accounting (New York)
1988 : JUN, VOL. 69:12, p. 37-40 |
| Index terms: | TAX LAW TAX ASSESSMENT NORTH AMERICA |
| Language: | eng |
| Abstract: | Deduction of passive activity losses and credits, related to the 1986 Tax Reform Act in the U.S. Understanding the new regulations. Exceptions to the rental activity rules, concerning property. Allocating losses or credits. Limiting tax shelter losses. Record keeping and use of a tax consultant. Complexity of regulations. Determining material participation. The quantitative tests. |
SCIMA