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About Publication 925, Passive Activity and At-Risk Rules
 
More In Forms and Instructions
Publication 925 discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity;
Current Revision
Publication 925 (PDFPDF| HTML | eBookEPUB)
Recent Developments
Change to the 2018 Publication 925 due to P.L. 116-94, Further Consolidated Appropriations Act, 2020 -- 23-APR-2020
Other Items You May Find Useful
All Revisions for Publication 925
About Publication 527, Residential Rental Property (Including Rental of Vacation Homes)
Other Current Products
Related Items
About Form 1120, U.S. Corporation Income Tax Return
About Form 1120-C, U.S. Income Tax Return for Cooperative Associations
About Form 4797, Sales of Business Property
About Form 4952, Investment Interest Expense Deduction
About Form 6198, At-Risk Limitations
About Form 8582, Passive Activity Loss Limitations
About Form 8582-CR, Passive Activity Credit Limitations
Page Last Reviewed or Updated: 26-Aug-2022
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