Section 1.469-9 for purposes of the passive activity loss rules and the definition of an electing RPTB under IRC Section 163(j)(7)(B) Proposed rules regarding the definition of a "tax shelter" for purposes of Treas. Reg. Section 1.163(j)-2 and IRC Section 1256(e) Proposed ...
IRC Section 163(j): Another Cost of Leveraging an AcquisitionRuffner, William GTighe, Michael J
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The Real Estate Trade or Business Exception from IRC Section 163(j)Keinan, YoramCPA Journal