The Resource Passive loss rules, Libin Zhang, Esq., Partner, Fried, Frank, Harris, Shriver & Jacobson LLP, New York, New York

Passive loss rules, Libin Zhang, Esq., Partner, Fried, Frank, Harris, Shriver & Jacobson LLP, New York, New York

Label
Passive loss rules
Title
Passive loss rules
Statement of responsibility
Libin Zhang, Esq., Partner, Fried, Frank, Harris, Shriver & Jacobson LLP, New York, New York
Creator
Contributor
Author
Subject
Genre
Language
eng
Summary
"Tax Management Portfolio, Passive Loss Rules, No. 549-3rd, describes the passive loss rules, which generally apply to all non-corporate taxpayers, as well as closely held C corporations and personal service corporations. The passive loss rules generally limit the use of net losses and credits from certain "passive activities" against income and tax from nonpassive activities, such as wages, investment income, and active business income."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Zhang, Libin
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 549-3rd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Shaviro, Daniel N.
  • Tax Management Inc
  • Bloomberg Tax & Accounting
Series statement
U.S. income portfolios
Series volume
549-3rd
http://library.link/vocab/subjectName
  • Business enterprises
  • Income tax deductions for losses
Label
Passive loss rules, Libin Zhang, Esq., Partner, Fried, Frank, Harris, Shriver & Jacobson LLP, New York, New York
Instantiates
Publication
Note
  • Author: Daniel N. Shaviro, <Oct. 3, 2007>
  • Published: Washington, D.C., 2000-2007
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. Overview -- Taxpayers subject to the passive loss rules -- Activities covered -- Material participation -- Effect of passive losses -- Passive loss rules and other provisions -- 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)60342467
Label
Passive loss rules, Libin Zhang, Esq., Partner, Fried, Frank, Harris, Shriver & Jacobson LLP, New York, New York
Publication
Note
  • Author: Daniel N. Shaviro, <Oct. 3, 2007>
  • Published: Washington, D.C., 2000-2007
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. Overview -- Taxpayers subject to the passive loss rules -- Activities covered -- Material participation -- Effect of passive losses -- Passive loss rules and other provisions -- 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)60342467

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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