At risk Archives - John R. Dundon II, Enrolled Agent
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At risk Tag

05 Sep

Posted at 00:00h in At-Risk Limitations

I am knee deep in another interesting file under dispute with our esteemed taxing authorities involving At Risk Limitations. This is intended as the first of many posts on the topic as I navigate the shoals of a relatively complicated file that involves equipment leasing by...

27 Oct

Posted at 00:00h in Passive Activity, Rental Real Estate

Code Sec. 465 generally limits a taxpayer's deductible loss applicable to a trade or business or production of income to the amount that the taxpayer has at risk with respect to an activity. The rules apply to individuals and certain closely held corporations. They generally...

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