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Instructions for Form 8810 (2003)
Corporate Passive Activity Loss and Credit Limitations
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
General Instructions
Purpose of Form
Who Must File
Definitions
Other Passive Activity Terms
Coordination With Other Limitations
Special Rules for Consolidated Group
Activities That Are Not Passive Activities
Rental Activities
Exceptions
Reporting Income, Deductions, Losses, and Credits From Rental Activities
Trade or Business Activities
Reporting Income, Deductions, Losses, and Credits From Trade or Business Activities
Material Participation
Proof of participation.
Grouping of Activities
Passive Activity Income and Deductions
Self-Charged Interest
Passive Activity Income
Passive Activity Deductions
Former Passive Activities
Dispositions
Disposition of Less Than an Entire Interest
Disposition of an Entire Interest
Reporting an Entire Disposition on Schedule D or Form 4797
Part I—2003 Passive Activity Loss (PAL)
Worksheet 4
Publicly Traded Partnerships (PTPs)
Special Instructions for PTPs
Part II—2003 Passive Activity Credits
Worksheet 5
Computation for Line 7
Reporting Allowed Credits on Tax Return
Credits From PTPs
Part III—Election To Increase Basis of Credit Property
Instructions for Form 8810 - Notices
Paperwork Reduction Act Notice.
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