The Resource At-risk rules, Lisa Marie Starczewski, Esq. (Counsel, Buchanan Ingersoll & Rooney PC, Valley Forge, Pennsylvania)

At-risk rules, Lisa Marie Starczewski, Esq. (Counsel, Buchanan Ingersoll & Rooney PC, Valley Forge, Pennsylvania)

Label
At-risk rules
Title
At-risk rules
Statement of responsibility
Lisa Marie Starczewski, Esq. (Counsel, Buchanan Ingersoll & Rooney PC, Valley Forge, Pennsylvania)
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
"... analyzes the rules that limit the deductibility of loss from an activity to the amount with respect to which a taxpayer is "at-risk." Congress enacted the at-risk rules in response to the widespread use of nonrecourse debt to create tax losses in excess of a taxpayer's actual cash investment in an activity."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1964-
http://library.link/vocab/creatorName
Starczewski, Lisa M.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 550-4th (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
U.S. income portfolios
Series volume
550-4th
http://library.link/vocab/subjectName
At-risk limitations
Label
At-risk rules, Lisa Marie Starczewski, Esq. (Counsel, Buchanan Ingersoll & Rooney PC, Valley Forge, Pennsylvania)
Instantiates
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. History of at-risk rules -- Overrview of at-risk rules -- Taxpayers subject to the at-risk rules -- Activities to which the at-risk rules apply -- Determining separate activities -- Determining the amount at risk -- Qualified nonrecourse financing -- Effect of transfer/disposition of activity on amount at risk -- At-risk limitation on property-based tax credits -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60342536
System details
Mode of access: World Wide Web
Label
At-risk rules, Lisa Marie Starczewski, Esq. (Counsel, Buchanan Ingersoll & Rooney PC, Valley Forge, Pennsylvania)
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. History of at-risk rules -- Overrview of at-risk rules -- Taxpayers subject to the at-risk rules -- Activities to which the at-risk rules apply -- Determining separate activities -- Determining the amount at risk -- Qualified nonrecourse financing -- Effect of transfer/disposition of activity on amount at risk -- At-risk limitation on property-based tax credits -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60342536
System details
Mode of access: World Wide Web

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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