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Keywords: entity 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
... pass-through gain, loss, and income items under Section 469 is reasonable when the IRC does not prescribe the approach to follow. Section 302 Section 267 Section 469(g) S corporations aggregate approach entity approach Congress enacted Section 469, Passive Activity Loss...
