Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:alsoKnownAs |
Passive Activity Loss Rules
|
| gptkbp:appliesTo |
estates
individual taxpayers trusts closely held C corporations |
| gptkbp:citation |
gptkb:26_U.S.C._§_469
|
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:dateEnacted |
gptkb:Tax_Reform_Act_of_1986
|
| gptkbp:defines |
material participation
passive activity |
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| https://www.w3.org/2000/01/rdf-schema#label |
26 U.S.C. § 469
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:prohibits |
use of passive activity credits
deduction of passive activity losses |
| gptkbp:startDate |
1986
|
| gptkbp:subject |
passive activity credit
passive activity loss |
| gptkbp:bfsParent |
gptkb:Section_469
|
| gptkbp:bfsLayer |
7
|