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Internal Revenue Code §469 - An In Depth Look at Passive Activities

  • This course book provides the Tax Professional with specific knowledge of little known provisions that will create unique expertise in this area.
  • Introduction and overview of the specific statutory language in §469.
  • An in depth review of relevant §469 Regulation Sections.
  • Discussion of the Legislative History of Passive Activity Loss Provisions.
  • Review of court cases clarifying key points and distinctions.
  • Review of selected IRS Administrative Pronouncements.
  • Elections available to taxpayers under §469.
  • Interaction of Passive Loss Rules with other Code Provisions.
  • And much, much more
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Price: $39 $64

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