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Keywords: aggregate approach
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Journal Articles
Recognition of Passive Activity Losses in a Complete Redemption of S Corporation Stock
Available to Purchase
The ATA Journal of Legal Tax Research (2016) 14 (1): 43–57.
Published: 01 May 2016
...(g)(1)(B) postpones the recognition of suspended PAL in accordance with the aggregate approach when there is a complete redemption of a related-party S corporation shareholder's interest under Section 302(b)(3). Editor's note: Accepted by Roby B. Sawyers. April 2015 April 2016...
