haku: @author Stern, H. L. / yhteensä: 3
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Tekijä:Stern, H. L.
Otsikko:The new passive activity regulations.
Lehti:Management Accounting (New York)
1988 : JUN, VOL. 69:12, p. 37-40
Asiasana:TAX LAW
TAX ASSESSMENT
NORTH AMERICA
Kieli:eng
Tiivistelmä: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 tietueen numero: 61953
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