Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
IRS publication
|
| gptkbp:appliesTo |
individuals
estates trusts personal service corporations closely held corporations |
| gptkbp:availableOn |
irs.gov
|
| gptkbp:countryOfOrigin |
gptkb:United_States
|
| gptkbp:explains |
reporting requirements
at-risk limitations dispositions of interests in passive activities limitations on losses from passive activities material participation tests rental activities special rules for real estate professionals |
| gptkbp:fullTitle |
Publication 925: Passive Activity and At-Risk Rules
|
| https://www.w3.org/2000/01/rdf-schema#label |
Publication 925
|
| gptkbp:language |
English
|
| gptkbp:publishedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:subject |
at-risk rules
passive activity rules |
| gptkbp:bfsParent |
gptkb:Internal_Revenue_Service_(IRS)
|
| gptkbp:bfsLayer |
7
|