What people are saying - Write a review
We haven't found any reviews in the usual places.
Individual Income Tax
Limitations on Losses and Credits Derived from
Interest Deduction Limitation
1 other sections not shown
active income adjusted gross income allocable allowed alternative minimum tax AMTI assets August 16 beginning after December beginning in 1987 branch profits tax capital gains Conference Report debt obligations December 31 depreciation disallowed entity external walls filing foreign corporation income housing income or loss indebtedness individual installment method installment obligation installment sales interest deduction interest paid investment income investment interest expense investors itemized deductions limited loan losses and credits low-income housing materially participates nonrecourse debt October 22 offset ordinary income partner partnership passive activity passive income passive loss rules payments percent personal property placed in service portfolio income prior law property placed qualified mortgage qualifying basis real estate real property regular interest regular tax regulations rehabilitation credit rehabilitation expenditures REIT REMIC rental activity rule applies special rule tax credit tax rate tax shelter taxable income taxable years beginning taxpayer tenant trade or business transition rules treated