Federal Income Taxation of Passive Activities

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Practice Area: Treatises, Federal Brand: WG&L,Checkpoint

Federal Income Taxation of Passive Activities
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Federal Income Taxation of Passive Activities is an invaluable reference that contains quick answers to all your questions on how to minimize the tax consequences of passive activity loss rules.

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Table of Contents

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PART I: Introduction

Chapter 1: Overview of the Passive Loss Rules PART II: Statutory Framework

Chapter 2: General Treatment of Passive Activity Losses

Chapter 3: Treatment of Passive Activity Credits

Chapter 4: Identifying Separate Activities

Chapter 5: Material Participation

Chapter 6: Dispositions of Property and Activities PART III: Passive Income And Loss -Specific Inclusions And Exclusions

Chapter 7: Portfolio Income and Expense

Chapter 8: Self-Charged Rules [Revised]

Chapter 9: Other Nonpassive Items PART IV: Special Types Of Activities

Chapter 10: Rental Activities

Chapter 11: Rental Real Estate Activities -$25,000 Offset

Chapter 12: Oil and Gas Activities PART V: Rules Relating To Entities

Chapter 13: Special Problems of Partnerships and S Corporations

Chapter 14: Application to C Corporations

Chapter 15: Estates and Trusts PART VI: Miscellaneous Topics

Chapter 16: Interaction of Passive Loss Rules With Other Tax Law

Chapter 17: Effective Date and Transition Rules

Chapter 18: Allocation of Interest Expense

Appendix A. Comprehensive Examples With Completed Forms

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