Passive Activity Loss Limitations
Section references are to the Internal Revenue Code unless otherwise noted.
2008
Table of Contents
- General Instructions
- Purpose of Form
- Who Must File
- Coordination With Other Limitations
- Before Completing Form 8582
- Definitions
- Activities That Are Not Passive Activities
- Rental Activities
- Trade or Business Activities
- Special Allowance for Rental Real Estate Activities
- Material Participation
- Grouping of Activities
- Passive Activity Income and Deductions
- Former Passive Activities
- Dispositions
- Specific Instructions
- Part I—2008 Passive Activity Loss
- Part II—Special Allowance for Rental Real Estate Activities With Active Participation
- Part III—Special Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities
- Part IV—Total Losses Allowed
- How To ReportAllowed Losses
- Publicly Traded Partnerships (PTPs)
- Instructions for Form 8582 - Notices
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