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SECTION 183 OVERVIEW
EXAMPLE COURT RULINGS
10 other sections not shown
accounting activity is engaged allowed alpacas Amortization amount animals apply assets audit bona fide breeding capital gain catch phrase chapter consecutive corporation cost court ruled crop depreciation disallowed economic substance Emphasis added entity entry lines equipment expenditures expenses factors fair rental farm Figure gross income hobby business venture hobby loss hobby venturers horse horse breeding Iguassu Falls Internal Revenue Code inventory investment IRS's land limited livelihood business master film material participation nonrecourse loans not-for-profit operation orchard owner partnership Passive Activity phrase presumption production profit motive purchase race horse racing recreation Regulation rent revenue Schedule F Section 183 Section 263A selected sell separate sham sharecrop stallion subsection tax benefits tax code Tax Court tax deduction tax form Tax Guide tax law tax return taxable TC Memo Test titled trade or business transactions vacation property vineyard