Recharacterization Of Income: Treacherous Rules

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dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T20:56:25.000
dc.date.accessioned 2020-06-29T22:52:45Z
dc.date.available 2020-06-29T22:52:45Z
dc.date.embargo 2017-08-15
dc.date.issued 2000-03-03
dc.description.abstract <p>In 1986, Congress enacted the passive loss rules barring the deduction of passive trade or business losses to the extent deductions exceed income from all passive activities (exclusive of portfolio income) against other income. It was widely agreed that the limits on deductibility of passive losses would be met by attempts to generate passive income to absorb the passive losses. As a consequence, the Department of the Treasury used its rule making power to identify specific income areas which would produce non-passive income.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol11/iss5/1/
dc.identifier.articleid 1525
dc.identifier.contextkey 10604400
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol11/iss5/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3001
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol11/iss5/1/AgLawDigest_v11n05_01.pdf|||Fri Jan 14 17:47:18 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Recharacterization Of Income: Treacherous Rules
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 8ca90177-56b3-4dcd-a3a2-56d2bdef0691
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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