To prevent this abuse, there are 2 sets of rules that limit the deductibility of any losses from a trade, business, rental, or other income-producing activity: at-risk rules and passive activity rules. Another limitation is that deductions from a pass-through entity cannot exceed the taxpayer...
aWhile the passive loss limitation rules generally prevent the current deduction of rental real estate net losses, many taxpayers with real estate rental income may meet the standard for a real estate professional conducting a real property trade or business. 当被动损失局限一般时统治防止出租不动产的...