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Instructions for Form 6198 (2004)
At-Risk Limitations
Section references are to the Internal Revenue Code unless otherwise noted.
2004
Table of Contents
General Instructions
What's New
Purpose of Form
Who Must File
At-Risk Activities
Amounts Not at Risk
Qualified Nonrecourse Financing
Aggregation or Separation of Activities
Specific Instructions
Part I—Current Year Profit (Loss) From the Activity, Including Prior Year Nondeductible Amounts
Line 1
Lines 2a, 2b, and 2c
Line 3
Line 4
Line 5
Part II—Simplified Computation of Amount At Risk
Line 6
Line 7
Line 9
Line 10b
Part III—Detailed Computation of Amount At Risk
Effective Dates
Line 11
Line 12
Line 14
Line 15
Line 16
Line 18
Line 19b
Part IV—Deductible Loss
Line 21
Instructions for Form 6198 - Notices
Paperwork Reduction Act Notice.
Index
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