Passive loss rules [electronic resource] / Libin Zhang, Esq., Partner, Fried, Frank, Harris, Shriver and Jacobson LLP, New York, New York.

"Tax Management Portfolio, Passive Loss Rules, No. 549-3rd, describes the passive loss rules, which generally apply to all non-corporate taxpayers, as well as closely held C corporations and personal service corporations. The passive loss rules generally limit the use of net losses and credits...

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Online Access: Law Students, Faculty, and Staff (via Bloomberg Law)
Main Authors: Zhang, Libin (Author), Shaviro, Daniel N. (Author)
Corporate Authors: Tax Management Inc, Bloomberg Tax & Accounting
Other title:Bloomberg Law online
Bloomberg Law online.
Format: Electronic Website
Published: Arlington, VA : Tax Management, [2000]-
[Arlington, Va.] : Bloomberg Tax and Accounting
Series:Tax management portfolios ; 549-3rd.


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