Real Estate Passive Losses

With this 40-page special report you will:

• Get an overview of passive loss rules
  • How is passive loss determined?
  • Treatment of suspended losses in subsequent years
  • What is an activity?
    • Grouping: the facts and circumstances test
  • Grouping: the consistency requirement
• Passive losses from passthrough entities
• Find out about rental real estate
• See where California does not conform
• Learn about disposition of passive activities
  • Dispositions of entire interests
  • Fully-taxable transactions