passive loss การใช้

• Capital gains on securities porfolios cannot be offset by passive losses.
• Still, he urges skeptical clients to file those returns anyway to get their passive losses on record.
• Also, shelters lost much of their allure and profitability in 1986 when tax changes made passive losses no longer deductible.
• These partnerships could be structured so that an investor in a high tax bracket could obtain a net economic benefit from partnership-generated passive losses.
• Passive loss tax shelter . . . . . . . . . . . . . . . . . . . . $ 38
• By contrast, the income or loss on a rental property is deemed passive under the tax code, and not everyone can take advantage of passive losses.
• _ERRONEOUSLY DEDUCTED PASSIVE-ACTIVITY LOSSES : Taxpayers sometimes try to avoid the limitations on passive losses by not reporting whether a loss comes from a passive or active investment.
• The most dramatic demonstration of that came with the elimination of so-called " passive loss " deductions for investments in real estate and other types of tax shelters.
• Even though investors often think of real estate and partnership holdings as investments, under the tax laws those are passive activities, and passive losses can be taken only against passive income.
• In the Tax Reform Act of 1986 the U . S . Congress introduced the limitation ( under ) on the deduction of passive losses and the use of passive activity tax credits.
• If you have carryforwards, like passive losses that cannot be taken until you have passive income, keep the return and records as long as necessary to claim them; then keep them on file for three more years.
• The report also charged that petroleum depletion allowances, passive loss tax shelters, special tax credits for ethanol and other " alternative fuels " and other government breaks give the petroleum-consuming virgin plastics industry an unfair advantage compared to recycled plastics.
• "When ( deductions for passive losses ) was repealed, the real estate market collapsed, and the S & L's were left sitting there, " said Richard Hohlt, who lobbied for the U . S . League of Savings Institutions in the 1980s.
• "When ( deductions for passive losses ) was repealed, the real estate market collapsed, and the S & AMP; L's were left sitting there, " said Richard Hohlt, who lobbied for the U . S . League of Savings Institutions in the 1980s.