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Publication 925 (2003), Passive Activity and At-Risk Rules
For use in preparing
2003
Returns
Table of Contents
Publication 925 - Introductory Material
Important Reminder
Introduction
Useful Items - You may want to see:
Publication 925 - Main Contents
Passive Activity Limits
Who Must Use These Rules?
Passive Activities
Activities That Are Not Passive Activities
Passive Activity Income
Passive Activity Deductions
Grouping Your Activities
Recharacterization of Passive Income
Dispositions
How To Report Your Passive Activity Loss
Comprehensive Example
General Information
At-Risk Limits
Who Is Affected?
Activities Covered by the At-Risk Rules
At-Risk Amounts
Amounts Not At Risk
Reductions of Amounts At Risk
Recapture Rule
How To Get Tax Help
Index
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