Corporate Passive Activity Loss and Credit Limitations
Section references are to the Internal Revenue Code unless otherwise noted.
2008
Table of Contents
- General Instructions
- Purpose of Form
- Who Must File
- Definitions
- Coordination With Other Limitations
- Special Rules for Consolidated Group
- Activities That Are Not Passive Activities
- Rental Activities
- Trade or Business Activities
- Material Participation
- Grouping of Activities
- Passive Activity Income and Deductions
- Former Passive Activities
- Dispositions
- Part I. 2008Passive Activity Loss (PAL)
- Worksheet 4
- Publicly Traded Partnerships (PTPs)
- Part II. 2008 Passive Activity Credits
- Worksheet 5
- Part III. Election To Increase Basis of Credit Property
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