Free Site Registration


Tax Strategy: Coordinating Activities for Both Passive-Loss and Net Investment Tax Purposes

Print
Email
Reprints

The principles behind the passive-activity loss limitations rules under Code Sec. 469 and the net investment income Medicare tax under Code Sec. 1411 are similar -- limit business losses from passive activities or raise the tax on passive-type income a bit more, when not the direct result (at least not a significant part) of a taxpayer's labor. Congress, however, did not leave it at that -- or, as some would argue, leave well enough alone.

Get access to this article and thousands more...

All Accounting Today articles are archived after 7 days. REGISTER NOW for unlimited access to all recently archived articles, as well as thousands of searchable stories. Registered Members also gain access to exclusive industry white paper downloads, web seminars, podcasts, blog discussions, and conference discounts. Registered members may also choose to receive our exclusive Tax Pro Today e-newsletters covering the latest breaking news, opinions from industry leaders and developing trends.

Already Registered?

 

Follow Accounting Today
Advertisement


Advertisement
Advertisement
Advertisement