haku: @author Wiesner, P. J. / yhteensä: 6
viite: 3 / 6
| Tekijä: | Wiesner, P. J. Nadeau, S. P. |
| Otsikko: | The passive activity loss rules: coping with an upside-down world. |
| Lehti: | Journal of Accountancy
1989 : JAN, VOL. 167:1, p. 32-35, 37, 39 |
| Asiasana: | COMPANY TAXATION USA |
| Kieli: | eng |
| Tiivistelmä: | An exploration of passive activity loss /PAL/ limitations in the US Tax Reform Act /TRA/ and its implications for accountants. Retroactive impact. Default on partnerships. The passive income generator. TRA temporary regulations: active rule, self-rented property, nondepreciable property and significant participation. Converting portfolio income into passive income. Converting passive losses into nonpassive losses. Rental activity. Personal services. Material participation. Pro-TRA tax shelters. Disallowed passive losses. A Box outlines the transitional tax rule on one or more activities of a taxpayer. |
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