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Browse Passive activity (Taxation) topic


1-176 out of 176 article(s)
Title Author Type Date Words
The maze of real estate rentals. Hesse, Christopher W. Oct 1, 2020 4851
Reality check: Virtual currency and its tax ramifications. Chandrasekera, Shehan Jul 1, 2018 2734
Mortgage broker is not a real estate professional. Kirk, David Jan 1, 2018 743
Passive activity credits and recharacterized income. Hesse, Christopher W. Sep 1, 2017 2400
Cleansing the PFIC taint: planning and pitfalls. Barragato, Charles A. Jun 1, 2017 3498
Tax Court approves surgeon's reclassification of interest in surgical center as passive: despite K-1 reporting of income as for services, the taxpayer can net it against investment losses. Kebodeaux, Keith May 1, 2017 840
New regulations for subpart F and CFC investment in U.S. property. Islam, Adnan Apr 1, 2017 2074
Disposing of passive activities. Ellentuck, Albert B. Apr 1, 2017 2453
Navigating the real estate professional rules. Nitti, Tony Mar 1, 2017 9933
Tax Court takes a scalpel to surgeon's passive loss deductions. Beavers, James A. Mar 1, 2017 1816
Tax Court rules in favor of taxpayers in passive activity loss case. Brown, Mark Nov 1, 2016 1076
Issues involving the interplay of subpart F income recapture account and sec. 956 inclusion. Weeden, Treavor; Yu, Hui Jul 1, 2016 1201
Meeting the 100-hour significant participation activity test. Graat, Brenda M.; Malczewski, James J. Oct 1, 2015 1688
Passive activity credit flowchart. Koehler, Kevin Oct 1, 2015 1161
Reporting information regarding LLCs' passive activities. Ellentuck, Albert B. Jun 1, 2015 1227
CCA affects taxpayer's ability to qualify as a real estate professional. Bilsky, Jeffrey N.; Goodman, Avi D. May 1, 2015 1275
Net investment income tax surprise: significant participation rule trumping material participation tests. Stamper, Dustin Feb 1, 2015 2134
Interplay of the rental real estate grouping election and real estate professional exception. Miles, Adam Dec 1, 2014 1189
Sec. 121 gain exclusion does not offset suspended passive losses: qualifying taxpayers who convert a principal residence to rental property and sell it can exclude gain under Sec. 121 without offsetting any passive losses carried forward. Reichert, Charles J. Oct 1, 2014 382
Trust can be a real estate professional: trustees performing services on a trust's behalf qualify the trust for the exception for real estate professionals to the passive activity loss disallowance. Reichert, Charles J. Jul 1, 2014 730
Real estate professionals: avoiding the passive activity loss rules. SkarbHk, John H. Jul 1, 2014 7167
A 21st century PFIC regime: must all working capital be passive? Barner, Brian; Olivas, Julie; Shoff, Camille May 1, 2014 1438
Taxpayer is not a real estate professional. Beavers, James A. May 1, 2014 1004
Sorry, you can't get there from here: the untenable goal of using short-term rental real estate to attain real estate professional status. Kofsky, Ausher M.B. Mar 22, 2014 13996
New PFIC regulations clarify reporting requirements. Caballero, Michael J.; Suringa, Dirk; Yen, Jason Jan 1, 2014 3409
Higher stakes for tax treatment of rental real estate: help clients manage both the new net investment income tax and passive loss limitations. Panitz, Philip Garrett; Lubin, Barbara Dec 1, 2013 3852
When is stock worthless? McKinley, John W.; Kimmey, Matthew Nov 1, 2013 838
Tiered partnerships: will net investment income tax and proposals to change taxation of carried interests wreak havoc? Etienne, Corinne; McCreary, Lee Aug 1, 2013 1800
Cross-border taxation. Leibowicz, Barry Mar 1, 2013 5727
Telecommunication tower leases not subject to self-rental passive income rule. Meade, Janet A. Feb 1, 2013 723
Grouping passive activities. Nevius, Alistair M. Feb 1, 2013 546
Activity grouping: the impact of recent developments. Rowe, Daniel Feb 1, 2013 3166
Determining a member's participation in LLC activities. Ellentuck, Albert B. Feb 1, 2013 1388
IRS not allowed to reclassify passive activity income. Beavers, James A. Feb 1, 2013 1479
What is an item of property? Reichert, Charles J. Nov 1, 2012 536
QEF elections under PFIC rules. Usher, Scott F.; Pitner, Diana L.; Martin, Bader Oct 1, 2012 980
When becoming a U.S. resident, beware of PFIC rules. Whittall, Robert E. Aug 1, 2012 1143
Interaction of the subpart F dual-character property and majority-use rules. Smith, Annette B. Jul 1, 2012 1077
Potential pitfalls in PFIC reporting. Smith, Annette B. Jul 1, 2012 1155
Who is a limited partner? The IRS issues sec. 469 prop. regs. Van Leuven, Mary Jun 1, 2012 1591
Limited partners and material participation: a tax planning opportunity. Johnson, Michael Apr 1, 2012 812
LLC member participation rules proposed. Bonner, Paul Mar 1, 2012 402
Effective taxation of carried interest: a comprehensive pass-through approach. Sacks, Jason A. Jan 1, 2012 15229
Short-term rentals preclude use of losses. Pierce, Pamela L. Nov 1, 2011 792
Passive foreign investment companies. Wong, Alan Oct 1, 2011 1853
Relief for late election to treat all real estate rental interests as one activity. Wong, Alan Oct 1, 2011 1863
Case study: changing level of participation in an S corporation for Tax Planning purposes. Ellentuck, Albert B. Aug 1, 2011 1477
Current developments in partners and partnerships. Burton, Hughlene A. Feb 1, 2011 7418
Taking the "sting" out of S Corporations' earnings and profits: taxpayers can elect several methods to avoid a sizable tax bite. Traum, Sydney S. Jan 1, 2011 2308
Taxpayer off the clock for real estate loss. Schnee, Edward J. Dec 1, 2010 689
Planning for the new Medicare taxes. Knittel, David Dec 1, 2010 1550
Grouping rental real estate activities under Regs. Secs. 1.469-4 and 1.469-9. Janz, Ellen Dec 1, 2010 1760
S Corporations with earnings and profits. Traum, Sydney S. Dec 1, 2010 1852
Increasing passive activity loss deductions with self-charged interest. Ellentuck, Albert B. Dec 1, 2010 1424
Case study: maximizing the use of the special $25,000 rental real estate loss allowance. Ellentuck, Albert B. Nov 1, 2010 901
Recharacterization of income from nonpassive to passive is not a change in accounting method. Beavers, James A. Nov 1, 2010 991
Application of sec. 1297(d) overlap rule to PFIC shares held by a U.S. partnership. Asher, Nita Jul 1, 2010 1087
Potential implication of recent sec. 469 court decisions for self-employment tax rules. Ellis, Audrey; Rosenberg, Jeffrey Jul 1, 2010 1128
Applying the material participation standards to nongrantor trusts. Williamson, Donald T.; Staley, A. Blair Jun 1, 2010 5089
Deducting LLC losses. Schnee, Edward J. May 1, 2010 628
Revenue procedure adds new disclosure requirements for grouping of passive activities. Patch, David May 1, 2010 1063
Passive activity grouping disclosure statements. Miller, John L. Apr 1, 2010 801
Real estate professionals: do their rentals qualify for nonpassive status? Prentice, Kristin Dec 1, 2009 1449
LLCs, LLPs, and the passive loss rules. Calderilla, Cecilia Nov 1, 2009 1249
Losses from interests in LLCs and LLPs not presumptively passive. Quinn, Tina; Robertson, John F. Oct 1, 2009 1121
Passive activity rules not presumed to apply to LLCs and LLPs. Valdez, Veronica Oct 1, 2009 1217
Interests in LLCs and LLPs not presumed to be passive activities. Beavers, James Sep 1, 2009 1671
A broker is what a broker does. Reichert, Charles J. Jun 1, 2009 631
Partners' agreement subject to at-risk rules. Schnee, Edward J. Feb 1, 2009 692
Proof of material participation must be credible. Kreissl, Laura Jean; Pulliam, Darlene Dec 1, 2008 352
Treatment of investment interest expense allocable to partnership's trading activity. Oberst, Timothy S. Oct 1, 2008 1617
Avoiding the self-rental trap. Constantine, Anthony J. Aug 1, 2008 1619
Converting a residence to rental property. Ellentuck, Albert B. Jul 1, 2008 1771
Disposing of an activity to release suspended passive losses. Ellentuck, Albert B. May 1, 2008 2125
Passive or nonpassive activity - IRS wins either way. Reichert, Charles J. Feb 1, 2008 690
Tax planning for vacation home owners. Ellentuck, Albert B. Jul 1, 2006 1116
Equipment leasing losses were not passive. Lindbloom, John W. Oct 1, 2005 644
Benefits and drawbacks for rental real estate professionals. Matthys, Russ Sep 1, 2005 1723
Extraordinary personal services exception. Reichert, Charles J. Jun 1, 2005 667
Partnerships, PFICs and QEFs. Cowan, Jeffrey P. Jun 1, 2005 1883
S Corporation passive income. Liewen, Laura J. Dec 1, 2004 488
Self-rental rule not affected by grouping activities. Carlos, Tony R. Dec 1, 2004 727
Determining deductibility of passive losses. Ellentuck, Albert B. Aug 1, 2004 654
PFIC deferred tax amount: timing is everything. Cowan, Jeffrey P., Jr. Jun 1, 2004 1924
Defining "real estate professional" for PAL purposes. Koppel, Michael D. Dec 1, 2003 556
Avoiding the 25% passive gross receipts problem by using a stock redemption to remove excess investments. Ellentuck, Albert B. Dec 1, 2003 1237
Losses trust deducted were not from passive activity. Nash, Claire Y. Nov 1, 2003 607
Trust's material participation not limited to trustee's activity. O'Driscoll, David Jul 1, 2003 600
Applying the indirect ownership rules to PFICs. Madden, David Jun 1, 2003 1976
PFIC/CFC overlap: not out of the woods yet. Madden, David Jun 1, 2003 1692
Final passive loss regs issued. (IRS News). Josephs, Stuart R. Brief Article Oct 1, 2002 123
Grouping activities as an AEU. Miller, Sarah Allen Sep 1, 2002 1622
PFICs: applying the subsidiary look-through rules to intercompany transactions. Laudeman, Robert Jun 1, 2002 2009
Mark-to-market election is not a disposition for PAL purposes. Fiore, Nicholas J. Jun 1, 2002 323
Self-rental regulation upheld again. Reichert, Charles J. May 1, 2002 632
PALs carried forward from C to S Corporation. Lerman, Jerry L. Apr 1, 2002 399
Recognizing suspended passive losses when S stock is transferred to a family member. Ellentuck, Albert B. Apr 1, 2002 1052
An analysis of the St. Charles decision. (A Victory for the Taxpayer). Colburn, Steven C. Feb 1, 2002 3862
S shareholder cannot offset self-charged management fees against nonpassive income. Fiore, Nicholas J. Sep 1, 2001 920
S corporation can deduct suspended PALs incurred while a C corporation. Bakale, Anthony Aug 1, 2001 1278
Passive losses and LLC Members. Schnee, Edward J. Jul 1, 2001 567
Foreign national tax planning to avoid PFIC trap. Madden, David Jun 1, 2001 886
LLC member not limited partner sec. 469 purposes. Madden, David Jun 1, 2001 1449
Passive loss carryovers - a reversal. Schnee, Edward J. May 1, 2001 603
Self-rent and passive losses. Schnee, Edward J. May 1, 2001 577
Passive losses and sec. 731 gain. Packard, Pamela May 1, 2001 574
Suspended PALs from C years could be deducted in S election year. Fiore, Nicholas J. Jan 1, 2001 1311
The anticompetitive effect of passive investment. Gilo, David Oct 1, 2000 24106
When is a rental property not a rental property? Moore, Philip E. Oct 1, 2000 721
Self-rental income considered "active". Lynch, Michael Sep 1, 2000 456
Aggregating your rental activity? Be sure to tell the IRS. Lynch, Michael Jul 1, 2000 585
Don't be passive. Lynch, Michael Jun 1, 2000 460
Avoiding the PFIC web when liquidating a non-QEF. Mach, Joseph May 1, 2000 1483
Avoiding involuntary termination of S status from excess passive investment income. Ellentuck, Albert B. Apr 1, 2000 1313
Short-term rentals classified as passive activity losses. Lee, Cynthia Bolt Jan 1, 2000 538
Rental income not PII. White, George L. Dec 1, 1999 545
Loan proceeds and passive activity losses. Ellentuck, Albert B. Jun 1, 1998 1105
Tax planning opportunities for real estate professionals. Barats, Yunna May 1, 1998 712
Do basis and risk limitations affect using tips credit? Albin, John M. Aug 1, 1997 550
What happened to limited partnerships? Knight, Ray Jul 1, 1997 3061
Passthrough investments by exempt organizations. Dally, Curtis L. May 1, 1997 532
Avoiding the pitfalls associated with attempts to recharacterize activities. Ellentuck, Albert B. May 1, 1997 718
Rental activity as a closely held business. Hudson, Boyd D. Jan 1, 1997 575
Tax benefits for partners in "trading" partnerships. Torella, Lawrence Aug 1, 1996 819
Use of management company prevents taxpayer from claiming active participation in rental property. Bowers, Jennifer J. Aug 1, 1996 585
Passive activity loss rules to remember for decedents & estates. Conway, Margaret Jul 1, 1996 1454
Will changes to the passive income rules renew interest in real estate? Lipman, Francine J.; Williamson, James E. May 1, 1996 951
UBIT consequences of certain passive income from subsidiaries. Mackay, Jim Brief Article Apr 1, 1996 289
Final regulations deem net income from rental to close corporation nonpassive. Ochsenschlager, Thomas P. Brief Article Feb 1, 1996 411
Condo owners fail material participation test. Lynch, Michael Brief Article Feb 1, 1996 440
New restrictions on passive income generators. Dalton, Thomas M.; Luckey, James M. Jan 1, 1996 2080
Repeal of section 956A: excess passive assets. Jan 1, 1996 590
Passive loss relief for real estate professionals. Corrick, Stephen R. Nov 1, 1995 1314
Convert C corporation to S corporation at retirement for passive income. Brown, Robert R. Aug 1, 1995 672
Short-term rental not qualified for APRRE. Moavero, James A. Aug 1, 1995 635
The chameleon character of interest expense during the rental of a residence. Tripp, John C. Jul 1, 1995 3727
Passive activities and real estate persons: understanding the RRA '93 requirements. Dilley, Steven C.; Young, James C. Jun 1, 1995 2290
Minimizing AGI-based deduction limits by shifting family income: big savings possible despite the kiddie tax. Gervais, Paul L., Jr. Jun 1, 1995 1989
PAL rules: definition of activity. Schmalz, John G. Apr 1, 1995 648
Release of capital and passive losses in dispositions of passive activities. Velten, James E. Brief Article Apr 1, 1995 469
Deducting suspended losses on disposition of S stock. Ellentuck, Albert B. Apr 1, 1995 750
Minimizing self-employment tax: strategies to reduce the tax burden. Cleveland, Grover Mar 1, 1995 5339
Calculating the effects of exempt income on the excess net passive income tax. Ellentuck, Albert B. Dec 1, 1994 501
Expiration of the Sec. 469 temporary regulations for C corporations. Gratz, Michael Oct 1, 1994 840
Rental real estate and sec. 1375. Ruefenacht, Kim Sep 1, 1994 671
Disallowed PALs increase basis when estate distributes the activity. Schooley, Rita L. Brief Article Aug 1, 1994 280
The effect of the Revenue Reconciliation Act of 1993 on real estate owners. Sage, Lloyd G. Aug 1, 1994 4781
Passive losses get audit guide. Brief Article Jul 1, 1994 99
Passive loss included in NOL may be carried back. Porter, Jack Brief Article May 1, 1994 420
Passive loss relief for real estate professionals: fact or fiction? Gladstone, Debra L. May 1, 1994 1199
Determining the deductibility of S corporation passive losses. May 1, 1994 684
Gifts of passive activities may yield a surprising result. Svagna, Marco Mar 1, 1994 1002
Planning for distributions of passive activities by estates. Svagna, Marco Mar 1, 1994 995
Adverse consequences to U.S. shareholders of PFICs. Melcher, Gary Mar 1, 1994 773
Temporarily converting a personal residence to income-producing property. Miller, Sandra K. Feb 1, 1994 2846
Carryover of passive losses and other tax attributes to an individual bankruptcy estate. Knickel, David W. Nov 1, 1993 1439
S corporation planning after discontinuing active trades or businesses (or penalty taxes to be wary of). Stone, Howard A. Oct 1, 1993 1402
Passive foreign investment companies. Fox, Stephen C. May 1, 1993 1564
Individual bankruptcy regulations provide guidance. Rosenberg, Neil Apr 1, 1993 765
Proposed passive foreign investment company regulations. Mar 1, 1993 2797
Bankruptcy estate can't use bankrupt's passive losses. Brief Article Mar 1, 1993 242
S corporations: new opportunities for rental activities? Brief Article Mar 1, 1993 302
The new passive activity regulations: simplification at last? Dietrich, Mark O. Feb 1, 1993 3244
Passive-loss bill vetoed, but there's still hope. Fitzgerald, Therese Nov 18, 1992 619
New, improved definition of activity. Simmons, Kathy Nov 1, 1992 1158
PIGs for your PALs. Harrison, James Edward Sep 1, 1992 537
Defining "activity" for passive losses. Brief Article Aug 1, 1992 311
Passive income recharacterization in related-party leases. Donovan, James J., III Aug 1, 1992 483
PFICs: some new twists to old rules. Henderson, Michael E. Jun 1, 1992 762
Passive activity loss allocations; careful planning can reduce the adverse impact of Sec. 469. Allen, Stephen D. May 1, 1992 6424
Sec. 58(c)(1) creates potential future AMT from PAL carryforwards. Beverly, Marilue Mar 1, 1992 938
Reconsidering the election to segregate rental real estate undertakings. Touger, Steven I. Feb 1, 1992 252
Rental of residences. Fiore, Nicholas J. Sep 1, 1990 739
Comments on miscellaneous revenue issues considered at February 21-22, 1990, hearings, March 9, 1990. Burk, William M. Mar 1, 1990 2425
Working with the passive activity rules. Martin, M. Jill Lockwood Jan 1, 1990 4146

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