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Keywords: Section 1411
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Journal Articles
The ATA Journal of Legal Tax Research (2014) 12 (2): 54–73.
Published: 01 May 2014
... (Section 1411) purposes. In addition, we recommend that Congress amend Section 469(g)(1)(B) to require that in order to free up a taxpayer's suspended losses, the acquirer in a subsequent sale of the passive activity interest must be unrelated to the seller in that transaction, rather than to the taxpayer...